ANALISIS PERAN CORE-TAX DALAM TRANSFORMASI DIGITAL UNTUK MENINGKATKAN KEPATUHAN DAN TRANSPARANSI PT DELTA JAYA MAS
DOI:
https://doi.org/10.51878/cendekia.v6i1.8883Keywords:
perpajakan, Core-tax, digitalisasi, transparansi, kepatuhanAbstract
Digital transformation in tax administration is now a strategic necessity for the manufacturing sector to improve the efficiency and accountability of data management. This study aims to analyze the role of the Core-Tax Administration System implementation in supporting digital transformation at PT Delta Jaya Mas, with a primary focus on improving tax compliance and transparency during the transition from a manual system. This study employed a qualitative method through a case study approach. Data were collected through in-depth interviews, observations of the reporting process, and document analysis, then processed using the Miles and Huberman interactive analysis model. The research findings indicate that the implementation of Core-Tax significantly improved operational effectiveness through automated data validation, digital archiving, and reporting efficiency, minimizing the risk of duplication and administrative errors. Furthermore, the system strengthened internal transparency through real-time data access and reduced the risk of regulatory non-compliance. Despite challenges with human resource adaptation during the initial stages, it was concluded that Core-Tax contributed significantly to strengthening the company's tax governance to be more modern, accurate, and structured.
ABSTRAK
Transformasi digital dalam administrasi perpajakan kini menjadi kebutuhan strategis bagi sektor manufaktur guna meningkatkan efisiensi dan akuntabilitas pengelolaan data. Penelitian ini bertujuan untuk menganalisis peran implementasi Core-Tax Administration System dalam mendukung transformasi digital di PT Delta Jaya Mas, dengan fokus utama pada peningkatan kepatuhan dan transparansi perpajakan selama masa transisi dari sistem manual. Penelitian ini menerapkan metode kualitatif melalui pendekatan studi kasus, di mana data dikumpulkan lewat wawancara mendalam, observasi proses pelaporan, dan analisis dokumen, kemudian diolah menggunakan model analisis interaktif Miles dan Huberman. Temuan penelitian menunjukkan bahwa penerapan Core-Tax secara signifikan meningkatkan efektivitas operasional melalui validasi data otomatis, pengarsipan digital, dan efisiensi pelaporan yang meminimalkan risiko duplikasi serta kesalahan administrasi. Selain itu, sistem ini memperkuat transparansi internal melalui akses data real-time dan menurunkan risiko ketidakpatuhan regulasi. Meskipun terdapat tantangan adaptasi sumber daya manusia pada tahap awal, disimpulkan bahwa Core-Tax berkontribusi vital dalam memperkuat tata kelola perpajakan perusahaan yang lebih modern, akurat, dan terstruktur.
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