Peningkatan Pemahaman Wajib Pajak melalui Asistensi Pelaporan SPT Berbasis Coretax di KP2KP Kendal

Abstract

The implementation of the Core Tax Administration System (Coretax) was intended to enhance efficiency and transparency in tax reporting. However, it encountered challenges related to taxpayer understanding and digital literacy. This study aimed to examine efforts to enhance taxpayer comprehension through assistance in Annual Tax Return (SPT) reporting at KP2KP Kendal (Tax Service, Counseling, and Consultation Office).Using a qualitative case study approach, data were collected through interviews, observations, and documentation involving tax officers and taxpayers. The findings indicated that prior to assistance, taxpayers experienced difficulties in understanding Taxpayer Identification Number (Nomor Pokok Wajib Pajak/ NPWP) status, using the Coretax system, and preparing required documents, which led to errors and delays in reporting. After assistance, taxpayer understanding, independence in system usage, and document completeness improved significantly. These results demonstrate that direct assistance effectively enhanced taxpayer comprehension and compliance, although challenges such as low digital literacy and diverse taxpayer characteristics persisted, creating a gap between the intended efficiency of the system and its practical implementation.