JAMBI – The implementation of the Coretax system has significantly improved
tax filing convenience and increased compliance among employees of the Health
Polytechnic of the Ministry of Health (Poltekkes Kemenkes) Jambi. A study
conducted by Achmad, Arum, Wahyudi, and Wiralestari found that all 216
employees successfully submitted their 2025 Annual Tax Returns before the March
31, 2026 deadline. The achievement of a 100 percent filing compliance rate
highlights the success of Coretax during its first year of nationwide
implementation.
The findings are important because Coretax represents one of the largest
digital transformation initiatives ever undertaken by Indonesia’s Directorate
General of Taxes (DGT). Developed since 2019 with support from the World Bank,
the platform officially replaced the previous DJP Online system in 2025.
Coretax integrates various tax administration processes into a single digital
platform, including tax filing, payment services, withholding tax management,
and taxpayer compliance monitoring.
The study was conducted at Poltekkes Kemenkes Jambi between January and
March 2026, coinciding with the filing period for the 2025 Annual Tax Returns.
All 216 active employees who were registered as individual taxpayers
participated in the study through a census approach. Researchers collected data
through direct observation, informal interviews, filing documentation, and
reviews of regulations and technical guidelines related to Coretax.
The results indicate that Coretax introduced substantial improvements
compared to the previous tax administration system. One of the most beneficial
features identified by participants was the integration of electronic
withholding tax certificates (e-Bupot), which are automatically
available within taxpayers’ accounts. This feature eliminates the need to
download and manually re-enter withholding tax data, a process that was
previously required under DJP Online.
Key Findings
- · All 216 employees successfully submitted their Annual Tax Returns before the March 31, 2026 deadline.
- · Tax filing compliance reached 100 percent, compared to approximately 72 percent before the implementation of Coretax.
- · Electronic withholding tax certificates (e-Bupot) are automatically available in taxpayer accounts, simplifying the filing process.
- · Login using the National Identity Number (NIK) is easier than the previous system that required a Taxpayer Identification Number (NPWP) and EFIN.
- · Tax return forms are easier to complete because some information is automatically prefilled.
- · The main challenges encountered were internet connectivity issues and occasional system instability during the early implementation stage.
- · Despite technical obstacles, all employees completed their tax filings on time.
Before Coretax was introduced, employees had to download withholding tax
documents from separate systems and manually enter the information into DJP
Online. This process required more time and increased the risk of data entry
errors. Under Coretax, withholding tax information is automatically
synchronized and displayed within taxpayer accounts, making tax reporting
faster and more efficient.
The researchers also compared Coretax with DJP Online and found that the new
system performs better in terms of data integration, accessibility, and process
automation. Taxpayer information is now connected in real time, while
personalized dashboards allow users to monitor their tax status more
effectively.
However, the study identified several implementation challenges. Internet
connectivity problems remained the most common obstacle, particularly for
employees living in areas with unstable network coverage. In addition, the
Coretax platform experienced occasional server disruptions during peak filing
periods as the system continued to undergo refinements. To address these
issues, employees were encouraged to submit their tax returns early and utilize
internet facilities available on campus.
According to Achmad and his fellow researchers, the successful
implementation of Coretax at Poltekkes Kemenkes Jambi demonstrates that ease of
use and perceived usefulness are critical factors in improving taxpayer
compliance. A more integrated and user-friendly system can reduce
administrative barriers that often discourage taxpayers from fulfilling their
obligations.
The findings provide valuable insights for the Directorate General of Taxes
as it continues to enhance Indonesia’s digital tax administration services. For
government institutions and educational organizations, the experience of
Poltekkes Kemenkes Jambi illustrates how digital transformation can improve
administrative compliance when supported by effective technology and
user-centered design.
Author Profiles
- Achmad - Universitas Jambi
- Arum - Universitas Jambi
- Wahyudi - Universitas Jambi
- Wiralestari
- Universitas
Jambi
Research Source
Achmad, Arum, Wahyudi, & Wiralestari. (2026). The Effectiveness of
Coretax Implementation in Improving Annual Tax Return Filing Compliance: A Case
Study of Poltekkes Kemenkes Jambi Employees. International Journal of
Business and Applied Economics (IJBAE), Vol. 5 No. 3, 2026, pp. 905–916.
DOI: https://doi.org/10.55927/ijbae.v5i3.36
Journal Website: https://journalijbae.my.id/index.php/ijbae
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