Transformasi Kepatuhan Pajak di Era Coretax: Dari Voluntary ke System-Driven Compliance
DOI:
https://doi.org/10.30630/aista.v5i1.126Keywords:
Coretax, Transformasi Kepatuhan Pajak, Voluntary Compliance, System-Driven Compliance, Digitalisasi PerpajakanAbstract
Studi ini bertujuan untuk meneliti transformasi kepatuhan pajak di era implementasi Coretax, khususnya pergeseran dari kepatuhan sukarela ke kepatuhan berbasis sistem. Dengan menggunakan pendekatan kualitatif melalui wawancara mendalam dengan wajib pajak, konsultan pajak, dan otoritas pajak, studi ini mengeksplorasi perubahan perilaku, persepsi, dan praktik kepatuhan dalam sistem pajak digital. Hasil penelitian menunjukkan bahwa Coretax berfungsi tidak hanya sebagai alat administratif tetapi juga sebagai mekanisme yang secara aktif membentuk kepatuhan melalui integrasi data, validasi otomatis, dan kontrol prosedural. Kepatuhan tidak lagi hanya bergantung pada kesadaran individu, tetapi lebih merupakan hasil interaksi antara manusia dan sistem yang terstruktur. Lebih lanjut, transformasi ini juga memunculkan dinamika baru, seperti kompleksitas adaptasi, ketergantungan pada sistem, dan pergeseran peran wajib pajak dari aktor menjadi operator. Secara teoritis, studi ini mengusulkan konsep kepatuhan berbasis sistem sebagai bentuk kepatuhan baru yang mencerminkan integrasi dimensi teknologi, perilaku, dan kelembagaan dalam ekosistem pajak digital.
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