DETAIL KOLEKSI

Kepatuhan pajak dalam implementasi coretax: perspektif slippery slope framework


Oleh : Herlin Hanly

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Murtanto

Kata Kunci : CORETAX, tax compliance, slippery Slope Framework, power of authority, trust, tax fairness, tax educ

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2026_TS_MAK_123012411051_Halaman-Judul.pdf 13
2. 2026_TS_MAK_123012411051_Surat-Pernyataan-Revisi-Terakhir.pdf 1
3. 2026_TS_MAK_123012411051_Surat-Hasil-Similaritas.pdf 1
4. 2026_TS_MAK_123012411051_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf 1
5. 2026_TS_MAK_123012411051_Lembar-Pengesahan.pdf 4
6. 2026_TS_MAK_123012411051_Pernyataan-Orisinalitas.pdf 1
7. 2026_TS_MAK_123012411051_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf 1
8. 2026_TS_MAK_123012411051_Bab-1.pdf 15
9. 2026_TS_MAK_123012411051_Bab-2.pdf 39
10. 2026_TS_MAK_123012411051_Bab-3.pdf 11
11. 2026_TS_MAK_123012411051_Bab-4.pdf 47
12. 2026_TS_MAK_123012411051_Bab-5.pdf
13. 2026_TS_MAK_123012411051_Daftar-Pustaka.pdf 5
14. 2026_TS_MAK_123012411051_Lampiran.pdf 14

P Penelitian ini bertujuan menganalisis kepatuhan pajak dalam implementasi core tax administration system (coretax) di indonesia melalui perspektif slippery slope framework. fokus penelitian mencakup peran kekuasaan otoritas pajak, kepercayaan wajib pajak terhadap pemerintah, persepsi keadilan sistem perpajakan, serta edukasi pajak dalam membentuk kepatuhan pajak pada masa transformasi digital administrasi perpajakan. penelitian menggunakan metode kualitatif dengan pendekatan studi kasus eksploratori. data diperoleh melalui wawancara semiterstruktur terhadap enam informan yang terdiri atas praktisi atau konsultan pajak, pimpinan perusahaan, pelaku usaha mikro, kecil, dan menengah, serta pekerjaswasta yang memiliki pengalaman atau keterlibatan dengan coretax. data dianalisis menggunakan thematic analysis dengan bantuan nvivo. hasil penelitian menunjukkan bahwa coretax memiliki potensi meningkatkan integrasi data, dokumentasi administrasi, transparansi, dan kapasitas pengawasan direktoratjenderal pajak. namun, pada masa transisi, kepatuhan yang terbentuk masih lebih dominan berupa enforced compliance dibandingkan voluntary compliance. integrasi data pihak ketiga dan otomatisasi administrasi memperkuat power of authority, tetapi juga menimbulkan kekhawatiran terhadap kesalahan data, salahtafsir transaksi, dan sanksi otomatis. trust in authority bersifat kondisional dan dipengaruhi oleh stabilitas sistem, akurasi data, kemudahan memahami informasi, serta kualitas bantuan. persepsi keadilan terutama ditentukan oleh tersedianya hak koreksi, ruang klarifikasi, keseimbangan beban pembuktian, dan mekanismepenyelesaian sengketa. edukasi pajak berperan penting dalam membantu wajib pajak memahami pengawasan digital, menggunakan haknya, dan beradaptasi dengan sistem. penelitian menyimpulkan bahwa keberhasilan coretax dalam membangun kepatuhan pajak yang berkelanjutan memerlukan keseimbanganantara kekuasaan otoritas, kepercayaan, keadilan prosedural, dan edukasi pajak.

T This study analyses tax compliance during the implementation of indonesia\\\'s core tax administration system (coretax) through the slippery slope framework. it examines how the power of the tax authority, taxpayers\\\' trust in government, perceived fairness of the tax system, and tax education shape compliance duringthe transition to an integrated digital tax administration. the research applies a qualitative exploratory case-study design. data were collected through semistructured interviews with six informants comprising tax practitioners or consultants, company executives and staff, a micro, small and medium enterprise actor, and private-sector employees who had experience with or exposure to coretax. the data were analysed using thematic analysis supported by nvivo. the findings indicate that coretax can improve data integration, administrative documentation, transparency, and the supervisory capacity of the directorate general of taxes. nevertheless, during the transition period, compliance is still perceived predominantly as enforced rather than voluntary. third-party data integration and automated administration strengthen the power of authority, butthey also create concerns regarding inaccurate data, misclassification of transactions, automatic sanctions, and an imbalance in the taxpayer-authority relationship. trust in authority is conditional upon system stability, data accuracy, understandable information, responsive assistance, and the government\\\'s ability to protect taxpayers when problems originate from the system. perceived fairness is mainly influenced by the availability of correction rights, clarification channels, balanced evidentiary burdens, proportional sanctions, and effective disputeresolution mechanisms. tax education plays a bridging role by helping taxpayers understand digital supervision, exercise procedural rights, and adapt to new processes. the study concludes that sustainable tax compliance under coretax requires a balance between effective authority, institutional trust, procedural fairness, user-oriented digital services, data protection, and continuous tax education.

Bagaimana Anda menilai Koleksi ini ?