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"Transformasi digital dalam administrasi perpajakan menjadi langkah penting dalam meningkatkan efisiensi, akurasi, dan transparansi sistem perpajakan nasional. Penelitian ini bertujuan untuk menganalisis faktor-faktor strategis dalam penerapan Core Tax Administration System (CTAS) di Indonesia dengan menggunakan teori Technology, Organization, Environment (TOE) Framework. Penelitian ini dilakukan dengan metode kualitatif melalui studi literatur dan wawancara mendalam terhadap berbagai pemangku kepentingan, termasuk pihak Direktorat Jenderal Pajak (DJP), akademisi, serta praktisi perpajakan. Hasil penelitian ini menunjukkan bahwa faktor-faktor strategis yang perlu diperhatikan dari sisi teknologi adalah manfaat, kompleksitas, kompatibilitas, dan keamanan data. Faktor-faktor dari sisi organisasi yang perlu diperhatikan adalah kesiapan organisasi, dukungan pihak dengan kewenangan lebih tinggi, ukuran organisasi, kesiapan teknologi, inovasi, tata kelola (governance), dan proses regulasi. Kemudian faktor-faktor yang perlu diperhatikan dari sisi lingkungan adalah dinamika pasar, dukungan pemerintah eksternal, penggunaan teknologi dalam bisnis, serta banyaknya pengguna kritis. Studi ini juga menyoroti pentingnya strategi implementasi yang bertahap dan sektoral guna meminimalkan risiko teknis dan meningkatkan responsivitas sistem terhadap kebutuhan pengguna. Penelitian ini diharapkan dapat memberikan kontribusi terhadap literatur kebijakan fiskal dan menjadi masukan praktis bagi pemerintah dalam memperkuat tata kelola digital administrasi perpajakan ke depan.

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Digital transformation in tax administration is a crucial step toward enhancing the efficiency, accuracy, and transparency of the national tax system. This study aims to analyze the strategic factors in the implementation of the Core Tax Administration System (CTAS) in Indonesia using the Technology, Organization, Environment (TOE) Framework. The research was conducted using a qualitative method through literature review and in-depth interviews with various stakeholders, including representatives from the Directorate General of Taxes (DGT), academics, and tax practitioners. The findings indicate that the key strategic factors from the technological perspective include perceived benefits, complexity, compatibility, and data security. From the organizational perspective, the relevant factors are organizational readiness, top management support, organizational size, technological readiness, innovation, governance, and regulatory processes. Meanwhile, environmental factors that need to be considered include market dynamics, external government support, technological adoption in business practices, and the involvement of critical users. This study also highlights the importance of a phased and sector based implementation strategy to minimize technical risks and enhance the system's responsiveness to user needs. This research is expected to contribute to the fiscal policy literature and provide practical insights for the government in strengthening digital governance in tax administration. "

"Melalui Peraturan Presiden Nomor 40 Tahun 2018, pemerintah menetapkan proyek Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP) sebagai langkah reformasi perpajakan berbasis digital. Pilar utama proyek ini adalah implementasi Core Tax Administration System (CTAS), yang mulai diterapkan secara menyeluruh pada awal 2025. Penelitian ini bertujuan untuk mengkaji tingkat kepercayaan Wajib Pajak terhadap CTAS berdasarkan persepsi, efisiensi, pengalaman penggunaan, dan keyakinan terhadap institusi pengelola perpajakan. Penelitian menggunakan paradigma positivisme dan pendekatan kuantitatif dengan teknik pengumpulan data mixed-method, yaitu survei sebagai data utama dan wawancara mendalam sebagai penguat. Hasil penelitian menunjukkan bahwa tingkat kepercayaan Wajib Pajak terhadap CTAS berada pada kategori sedang (70,23%). Artinya, responden belum merasakan kemudahan sejak menggunakan CTAS akibat kendala teknis seperti kesulitan login, error berulang, dan ketidakstabilan sistem. Minimnya respons dari otoritas pajak pada awal implementasi, keterlambatan sosialisasi, dan keterbatasan pemahaman petugas memperkuat persepsi pelaksanaan yang terburu-buru dan kurang mitigasi risiko. Namun, terdapat perbaikan signifikan antara Januari hingga Mei 2025, dengan penurunan gangguan teknis dan peningkatan stabilitas sistem. Penelitian merekomendasikan reformasi bertahap dengan perbaikan teknis menyeluruh, edukasi berkelanjutan, dan komunikasi kebijakan konsisten untuk membangun pengalaman positif dan memperkuat kepercayaan publik terhadap sistem perpajakan digital baru.

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Through Presidential Regulation Number 40 of 2018, the government established the Core Tax Administration System (CTAS) project as part of the Digital-Based Tax Administration Reform (PSIAP). CTAS began its full implementation in early 2025. This study aims to analyze taxpayers’ trust in CTAS based on their perceptions, efficiency, experiences and challenges, and trust and engagement with key actors in the system. The research adopts a positivist and quantitative paradigm, employing a mixed-method data collection technique using surveys as the primary data source and in-depth interviews as supporting evidence. The results indicate that taxpayers’ trust in CTAS is at a moderate level (70.23%). Many respondents have not experienced increased convenience due to technical issues such as login difficulties, frequent errors, and system instability. Additionally, limited responses from tax authorities during early implementation, delayed socialization, and inadequate staff understanding contributed to perceptions of a rushed rollout with insufficient risk mitigation. Nonetheless, a notable improvement was observed between January and May 2025, evidenced by a reduction in technical disruptions and enhanced system stability. The study recommends a phased reform approach emphasizing comprehensive technical improvements, ongoing education, and consistent policy communication to build positive user experiences and strengthen public trust in the new digital tax administration system."

"Penelitian ini bertujuan untuk mengetahui pengaruh dari inclusive leadership, dan job crafting terhadap work engagement, sekaligus menguji peran mediasi person-job fit. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui survei secara online dari 376 pegawai Direktorat Jenderal Pajak, Kementerian Keuangan, yang berkantor di provinsi DKI Jakarta. Data tersebut dianalisis secara kuantitatif menggunakan Structural Equation Modeling (SEM) dengan perangkat lunak Lisrel untuk mengetahui hubungan antarvariabel. Dari hasil penelitian ini dibuktikan bahwa pengaruh positif inclusive leadership terhadap work engagement, dan job crafting terhadap work engagement. Selain itu, dibuktikan juga pengaruh positif person-job fit terhadap work engagement, pengaruh positif inclusive leadership terhadap person-job fit, serta pengaruh positif job crafting terhadap person-job fit. Sedangkan dalam analisis peran mediasi, ditemukan bahwa person-job fit memediasi secara parsial hubungan antara inclusive leadership terhadap work engagement. Selain itu, dibuktikan juga person-job fit memediasi secara parsial hubungan antara job crafting terhadap work engagement. Hasil penelitian ini adalah untuk membangun perhatian organisasi terkait penciptaan work engagement guna menghadapi perubahan organisasi terutama terkait pembaruan sistem inti administrasi perpajakan. Namun dalam penelitian ini memiliki keterbatasan berupa responden belum tersebar secara proporsional, sehingga penelitian selanjutnya dapat menambah responden untuk mencapai proporsionalitas data serta melakukan penelitian dengan mix method untuk mendapatkan hasil yang komprehensif.

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This study aims to determine the effect of inclusive leadership and job crafting on work engagement, as well as examine the mediating role of person-job fit. The data used in this study is primary data collected through an online survey of 376 employees of the Directorate General of Taxes, Ministry of Finance, whose offices are in DKI Jakarta province. The data were analyzed quantitatively using Structural Equation Modeling (SEM) with Lisrel software to determine the relationship between variables. From the results of this study it is proven that the positive influence of inclusive leadership on work engagement, and job crafting on work engagement. In addition, it is also proven that the positive effect of person-job fit on work engagement, the positive effect of inclusive leadership on person-job fit, and the positive effect of job crafting on person-job fit. Meanwhile, in the mediation role analysis, it was found that person-job fit partially mediates the relationship between inclusive leadership and work engagement. In addition, it is also proven that person-job fit partially mediates the relationship between job crafting and work engagement. The results of this study are to build organizational attention regarding the creation of work engagement in order to deal with organizational changes, especially related to updating the core tax administration system. However, this study has limitations in the form of respondents not being proportionally dispersed, so that further research can add more respondents to achieve proportionality of the data and conduct research using a mixed method to obtain comprehensive results."

"Indonesia mengalami transformasi digital yang pesat, termasuk dalam sektor perpajakan. Untuk meningkatkan kemudahan administrasi pajak, Direktorat Jenderal Pajak (DJP) mengembangkan sistem administrasi pajak berbasis core tax, yaitu Core Tax Administration System (CTAS), guna mengatasi keterbatasan sistem sebelumnya seperti kurangnya integrasi data dan adaptasi terhadap perubahan regulasi. Penelitian ini bertujuan untuk menganalisis bagaimana implementasi teknologi informasi dalam sistem administrasi pajak berbasis core tax mendukung fungsi administrasi perpajakan di Indonesia dan tantangan dalam implementasi sistem administrasi pajak berbasis core tax di Indonesia. Penelitian menggunakan pendekatan kualitatif deskriptif melalui studi literatur dan wawancara mendalam. Hasil penelitian menunjukkan bahwa sistem administrasi pajak berbasis core tax menggunakan solusi Commercial-off-the-shelf (COTS) untuk efisiensi waktu dan biaya. Dukungan teknologi informasi melalui core tax system terhadap fungsi administrasi pajak diwujudkan melalui fitur yang terintegrasi dalam satu platform, seperti 360-degree taxpayer overview, buku besar wajib pajak, layanan mandiri, pelacakan proses, tracking progress dan lainnya. Teknologi yang digunakan mencakup cloud computing, business intelligence, dan artificial intelligence untuk otomatisasi dan penyajian informasi. Namun, implementasi CTAS masih menghadapi tantangan seperti keterbatasan infrastruktur server, antarmuka yang belum ramah pengguna, kesenjangan literasi digital, serta isu keamanan data seperti distribusi sertifikat elektronik (sertel).

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Indonesia is undergoing rapid digital transformation, including in the taxation sector. To enhance the ease of tax administration, the Directorate General of Taxes (DGT) has developed a core tax-based administration system, known as the Core Tax Administration System (CTAS), to address the limitations of the previous system, such as lack of data integration and challenges in adapting to regulatory changes. This study aims to analyze how the implementation of information technology in the core tax-based administration system supports tax administration functions in Indonesia, as well as the challenges encountered in its implementation. A descriptive qualitative approach was employed, using literature review and in-depth interviews. The findings reveal that the core tax-based system adopts Commercial-off-the-Shelf (COTS) solutions to improve time and cost efficiency. The support of information technology through the core tax system is reflected in integrated features within a single platform, such as a 360-degree taxpayer overview, taxpayer ledger, self service functions, process tracking, progress monitoring, and more. The technologies used include cloud computing, business intelligence, and artificial intelligence to enable automation and information delivery. However, the implementation of CTAS still faces challenges such as limited server infrastructure, a non-user-friendly interface, digital literacy gaps, and data security issues, including the distribution of electronic certificates (sertel). "