Direktorat Jenderal Pajak (DJP) melakukan transformasi digital melalui implementasi sistem CoreTax untuk mengatasi keterbatasan sistem administrasi sebelumnya yang terfragmentasi, tidak efisien, dan sulit beradaptasi dengan perubahan regulasi. Perubahan ini merupakan bagian dari reformasi perpajakan nasional yang bertujuan untuk meningkatkan efisiensi, transparansi, dan kepatuhan wajib pajak. Oleh karena itu, penelitian ini bertujuan untuk menganalisis kesiapan organisasi DJP dalam mengimplementasikan sistem CoreTax, serta untuk mengidentifikasi faktor-faktor yang mempengaruhinya. Penelitian ini menggunakan pendekatan post-positivisme dengan metode campuran (survei kuantitatif, wawancara kualitatif, serta studi kepustakaan). Teori Weiner (2009) digunakan untuk mengukur kesiapan melalui dimensi Komitmen terhadap Perubahan dan Kepercayaan terhadap Kemampuan Berubah. Faktor-faktor penentunya dianalisis menggunakan kerangka Shea et al. (2014) yang mencakup Valensi Perubahan dan Penilaian Informasional (Pengetahuan Tugas dan Ketersediaan Sumber Daya). Hasil penelitian menunjukkan bahwa kesiapan DJP secara umum dinilai baik (89%). Dimensi Komitmen terhadap Perubahan (90%) dan Kepercayaan terhadap Kemampuan Berubah (69%) menunjukkan fondasi kesiapan yang kuat. Faktor-faktor penentu seperti Valensi Perubahan dan Penilaian Informasional juga secara umum positif. Namun, ditemukan satu titik kritis pada sub-dimensi perceived timeliness (persepsi ketepatan waktu), di mana mayoritas pegawai (55%) merasa implementasi CoreTax terlalu tergesa-gesa. Isu ketepatan waktu ini menjadi tantangan utama yang berpotensi menggerus aspek kesiapan lain yang sudah terbangun positif.

---

The Directorate General of Taxes (DJP) is undertaking a digital transformation through the implementation of the CoreTax system to address the limitations of its previous administrative system, which was fragmented, inefficient, and struggled to adapt to regulatory changes. This change is part of a national tax reform aimed at enhancing efficiency, transparency, and taxpayer compliance. Therefore, this study aims to analyze the organizational readiness at DJP for implementing the CoreTax system and to identify the factors that influence it. This research employs a post-positivism approach with a mixed-methods design, incorporating a quantitative survey, qualitative interviews, and a literature review. Weiner's (2009) theory is utilized to measure readiness through the dimensions of Change Commitment and Change Efficacy. Its determining factors are analyzed using the framework by Shea et al. (2014), which includes Change Valence and Informational Assessment (Task Knowledge and Resource Availability). The results indicate that DJP's overall readiness is rated as good (89%). The dimensions of Change Commitment (90%) and Change Efficacy (69%) demonstrate a strong foundation of readiness. Determining factors such as Change Valence and Informational Assessment are also generally positive. However, a critical issue was identified in the sub-dimension of perceived timeliness, with a majority of employees (55%) feeling that the CoreTax implementation was rushed. This issue of timeliness emerges as a primary challenge that has the potential to erode the other positive aspects of readiness that have already been established.