Wates, Indonesia — Indonesia’s digital tax transformation continues to expand, but not all taxpayers are ready to adapt. A new study found that direct assistance in filing Annual Tax Returns through the Coretax system significantly improved tax understanding and compliance among teachers, achieving a 100 percent Electronic Receipt (BPE) issuance rate.
The study was published in 2026 in the Jurnal Pengabdian Masyarakat Formosa (JPMF) by Cantika Bintang Ardani and Rochmad Bayu Utomo from Universitas Mercu Buana Yogyakarta.
The research involved 22 teachers, both civil servant and non-civil servant educators, who received one-on-one guidance in using the Coretax system.
Researchers found that many participants struggled with login issues, password resets, authorization codes, and understanding tax terminology.
Another common issue was the misconception that tax reports should always result in zero tax balance.
Through personalized guidance, participants learned how to correctly input income, assets, liabilities, and determine the correct tax reporting status.
As a result, all participants successfully submitted their annual tax returns and received official electronic confirmation.
Beyond technical success, the study found that participants developed stronger tax literacy, better understanding of reporting rules, and greater confidence in filing independently in the future.
The findings highlight that contextual, real-time tax education is more effective than general seminars, especially when paired with direct practical application.
The study also emphasizes that digital tax modernization must be accompanied by stronger taxpayer education to ensure effective implementation.
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