The Influence of Coretax Utilization, System Ease, and Perception of Benefits on Compliance In Reporting Annual Tax Return (Spt) for Individual Taxpayers in Medan City
DOI:
https://doi.org/10.37676/jmea.v5i4.1881Keywords:
Annual Tax Return (Spt), Coretax Administration System, Digital Transformation, Individual Multiple Linear Regression Analysis, Tax Compliance, TaxpayersAbstract
Tax compliance in the reporting of Annual Tax Returns (SPT) in Indonesia still faces challenge. The government, through the Directorate General of Taxes, continues to carry out digital transformation with services such as e-Filing and the Coretax Administration System (Coretax). The research method employs Slovin's formula, resulting in 45 respondents. Data analysis includes validity and reliability tests, multiple linear regression analysis, and hypothesis testing. The results indicate that the use of the Coretax system, system ease of use, and perceived usefulness have a positive and significant effect, both partially and simultaneously, on the compliance of individual taxpayers in filing their Annual Tax Returns in Medan City. The renewal of the Coretax system can enhance taxpayer compliance.
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