The Effectiveness of the Role of Tax Volunteers and the Coretax Application on Taxpayer Compliance
DOI:
https://doi.org/10.15575/jpkp.v5i2.58223Kata Kunci:
Taxpayer Compliance, Tax Volunteers, Coretax ApplicationAbstrak
Taxes constitute the largest source of state revenue for Indonesia. Compliance with tax payment and reporting is crucial, as it directly impacts the amount of tax revenue collected. This study aims to examine the relationship between the role of tax volunteers and the use of the Coretax application regarding tax reporting compliance among individual taxpayers. A quantitative descriptive research method was employed, utilizing primary data collected via questionnaires from a sample selected through accidental sampling. Data was obtained from 123 respondents who completed their 2025 annual tax returns (SPT) with the guidance of tax volunteers. Multiple regression analysis was used to analyze the data. The results indicate that both the role of tax volunteers and the use of Coretax have a significant partial effect on individual taxpayer compliance (significance level of 0.00). Tax volunteers play a vital role in ensuring timely tax return filing, a process further facilitated by the Coretax application, which simplifies tax payment and reporting for taxpayers. The Directorate General of Taxes (DJP) is encouraged to expand the tax volunteer network across all regions of Indonesia and to enhance the quality of the reporting platform—specifically the Coretax application—to support the achievement of state tax revenue targets.
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