DAMPAK GANGGUAN (ERROR) SISTEM CORETAX TERHADAP KUALITAS PELAYANAN SPT TAHUNAN WAJIB PAJAK
DOI:
https://doi.org/10.21009/japa.0603.13Keywords:
Coretax, Sistem Administrasi Perpajakan, Kualitas Pelayanan Pajak, SPT Tahunan, Error SistemAbstract
This research aims to analyze the impact of technical disruptions (errors) in the Coretax system implemented by the Directorate General of Taxes since January 1, 2025, on the quality of taxpayer services during the Annual Tax Return (SPT) reporting period. The implementation of Coretax is part of the national digital tax reform based on Presidential Regulation No. 40 of 2018 and its technical foundation in Minister of Finance Regulation No. 81 of 2024. However, since its launch, the system has encountered various technical issues that hinder taxpayers in fulfilling their obligations. This study uses a descriptive qualitative approach through a literature review, analyzing data from official DGT reports, credible media, and academic studies from 2020–2025. The results show that disruptions such as Error 502, login failures, OTP issues, NIK-NPWP data mismatches, and server overloads affect service quality, including reliability, responsiveness, accessibility, information accuracy, taxpayer satisfaction, and compliance. DGT responded through parallel systems, penalty-free policies, and gradual improvements.
References
Aristiyanto, R., & Khoiri, I. (2025). Tantangan dan Solusi Dalam Mewujudkan Sistem Perpajakan Modern dan Transparan di Era Digital. JURNAL ECONOMINA, 4(10), 340–347. https://ejournal.45mataram.ac.id/index.php/economina/article/view/1769
Arum, M., & Fitrianingsih, D. (2025). Dampak Implementasi Coretax System dalam Praktik Akuntansi Pajak dan Kepatuhan PPN di Indonesia. Journal of Artificial Intelligence and Digital Business (RIGGS), 4(4), 1013–1019.
Atarwaman, R. J. D. (2020). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 6(1), 348–368.
Bisnis.com. (2025). Jelang Masa Lapor SPT, Coretax Eror Lagi! https://ekonomi.bisnis.com/read/20251230/259/1940487/jelang-masa-lapor-spt-coretax-eror-lagi
Darmawan. (2023). Pengaruh Pelayanan Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Pemahaman Teknologi Sebagai Variabel Moderasi. Jurnal Ilmu Akuntansi Dan Bisnis, 11(2), 88–99.
Dataon.com. (2025). Masalah Umum Sistem Coretax DJP yang Dikeluhkan Pengguna dan Cara Mengatasinya. https://dataon.com/id-id/blog/masalah-umum-sistem-coretax-dan-cara-mengatasinya/
Direktorat Jenderal Pajak. (2024). FAQ Coretax. https://pajak.go.id/en/node/107900
Direktorat Jenderal Pajak. (2025). Modernisasi Teknologi Informasi Perpajakan di Era Ekonomi Digital. https://www.pajak.go.id/en/node/35723
Fatimah, S. (2025). Implementasi Sistem Coretax dan Dampaknya Terhadap Penerimaan Pajak. Global Research and Innovation Journal, 1(2), 578–586. https://journaledutech.com/index.php/great/article/view/192
Idris, H., Ginting, C. D. B., Rahman, A. N. M., Ryketeng, M., & Samsinar. (2025). Pemberdayaan Pelaku UMKM Menuju Pajak Melek Digital melalui Sosialisasi dan Implementasi Sistem Coretax sebagai Upaya Peningkatan Literasi Perpajakan Digital. Rahmah : Jurnal Pengabdian Masyarakat, 1(3), 196–202. https://doi.org/https://doi.org/10.65065/g58yjp90
Joselin, V. A., Setiawan, T., & Riswandari, E. (2024). Indonesia Core Tax System: Road Map to Implementation 2024. International Journal of Economics, Business and Management Research, 8(6). https://ijebmr.com/uploads/pdf/archivepdf/2024/IJEBMR_1362.pdf
Klikpajak. (2025a). Coretax Error: Solusi Lengkap untuk Mengatasi (FAQ). https://klikpajak.id/blog/solusi-coretax-error/
Klikpajak. (2025b). Poin-Poin Pelaksanaan Coretax System dalam PMK 81/2024. https://klikpajak.id/blog/coretax-system/
Konsultan Pajak Surabaya. (2026). SPT Tahunan 2025 Lewat Coretax DJP, Ini 6 Kendala yang Paling Sering Terjadi. https://konsultanpajaksurabaya.com/spt-tahunan-2025-lewat-coretax-djp-ini-6-kendala-yang-paling-sering-terjadi
Korat, C., & Munandar, A. (2025). Penerapan Core Tax Administration System (CTAS) Langkah Meningkatkan Kepatuhan Perpajakan di Indonesia. Jurnal Riset Akuntansi Politala. https://www.researchgate.net/publication/389768228_PENERAPAN_CORE_TAX_ADMINISTRATION_SYSTEM_CTAS_LANGKAH_MENINGKATKAN_KEPATUHAN_PERPAJAKAN_DI_INDONESIA
Malik, M. A. Al. (2025). Studi Literatur : Analisis Penerapan Aplikasi CoreTax dalam Sistem Perpajakan. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 4(3), 5132–5140.
Misbahuddin, M. H., & Kurniawati, Y. (2025). Analisis Implementasi Penerapan Pajak di Indonesia Melalui Sistem Coretax Administration System. Journal of Artificial Intelligence and Digital Business, 4(2), 1281–1287. https://journal.ilmudata.co.id/index.php/RIGGS/article/view/3400
MUC Consulting. (2025). Teridentifikasi DJP, Inilah 22 Kendala Coretax yang Dikeluhkan WP. https://muc.co.id/id/article/teridentifikasi-djp-inilah-22-kendala-coretax-yang-dikeluhkan-wp
Pajakku. (2026). Cek 3 Hal Ini jika Menu SPT Tidak Muncul di Coretax. https://artikel.pajakku.com/cek-3-hal-ini-jika-menu-spt-tidak-muncul-di-coretax
Rahmawati. (2022). Keberhasilan Implementasi Sistem Digital dalam Perpajakan. Jurnal Ekonomi Bisnis Dan Akuntansi (JEBA), 2(3), 1–7.
Rispan, K. (2025). Pengentasan Kemiskinan Untuk Mencapai SDGs : Peran BMT Mandiri Abadi Syariah di Kota Medan. Journal of Multidisciplinary Research on Scientific and Advanced, 3(1), 128–136. https://doi.org/https://doi.org/10.61579/future.v3i1.345
Taylor, & Francis. (2024). Core Tax Administration System and Compliance in Developing Countries. Journal of Digital Governance, 18(2), 55–72.
