Implementasi Coretax Bagi UMKM di Kelurahan Benda Baru untuk Meningkatkan Pemahaman Perpajakan Menuju Kepatuhan Pajak Digital

Author


Budi Santoso Kurniawan(1Mail), Vicky Cesar Mardjuki(2), Fadhil Muntazar(3), Dede Satia Wijaya(4),
(1) Universitas Pamulang,
(2) ,
(3) ,
(4) ,

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Available online: 2025-11-29  |  Published : 2025-11-29
Copyright (c) 2025 Budi Santoso Kurniawan, Vicky Cesar Mardjuki, Fadhil Muntazar, Dede Satia Wijaya
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Abstract


The digital transformation of tax administration through the implementation of the Core Tax Administration System (Coretax) is an essential component of the national tax reform agenda. However, the level of tax literacy and digital readiness among micro, small, and medium enterprises (MSMEs) remains low, potentially hindering tax compliance. This community engagement program aims to enhance the understanding and skills of MSME actors in Benda Baru Subdistrict in using Coretax as the new tax administration system. The methods employed include socialization, technical training, hands-on practice, and structured assistance. The results indicate an improvement in participants understanding of MSME tax obligations, the benefits of Coretax, and their basic abilities in performing registration and simulating digital tax reporting. This activity contributes to building a foundation for digital tax compliance and strengthening MSME readiness for modern tax administration systems.


Keywords


Coretax, MSMEs, tax digitalization, tax compliance, tax literacy.

References


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Direktorat Jenderal Pajak. (2025). PER-11/PJ/2025 tentang Ketentuan Pelaporan Pajak dalam Implementasi Coretax. Direktorat Jenderal Pajak.

Kementrian Keuangan Republik Indonesia.(2024).PMK 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Pelaksanaan PSIAP. Kementrian Keuangan.

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