Skripsi

PERSPEKTIF WAJIB PAJAK BADAN TERHADAP PENERAPAN CORE TAX ADMINISTRATION SYSTEM (CTAS).

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This study examines corporate taxpayers’ perspectives on the implementation of the Core Tax Administration System (CTAS). CTAS is a tax administration reform initiated by the Directorate General of Taxes to improve efficiency, transparency, and tax compliance through an integrated digital system. This research employs a descriptive quantitative approach using questionnaire data collected from 30 corporate taxpayers and finance staff who have experience with CTAS. Data analysis was conducted using frequency, percentage, and mean score analysis. The results indicate that corporate taxpayers generally have a positive perception of CTAS, particularly regarding its role in simplifying tax administration and enhancing transparency. However, several challenges remain, including limited technical understanding and system-related issues during the early stages of implementation. Therefore, increased socialization and technical assistance are necessary to optimize the implementation of CTAS and support sustainable tax compliance. Keywords: Core Tax Administration System (CTAS), corporate taxpayers, perception, tax compliance.

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Detail Information

Series Title

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Call Number

T1915832025

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxi, 278 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.243 07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Pajak Penghasilan – Badan

Specific Detail Info

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Statement of Responsibility

TUTI

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