PENGARUH IMPLEMENTASI CORETAX DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT MASA PPN PADA PENGUSAHA KENA PAJAK DI KOTA JAMBI

Abstract

This study aims to analyze the effect of Coretax implementation and tax understanding on the compliance of Value Added Tax (VAT) Periodic Tax Return (SPT Masa PPN) reporting among Taxable Entrepreneurs (PKP) in Jambi City. This research employs a quantitative approach using a survey method. The sampling technique applied is purposive sampling. Data analysis was conducted using multiple linear regression. The results indicate that the implementation of Coretax has a positive and significant effect on VAT Periodic Tax Return reporting compliance. These findings suggest that the success of digital tax administration transformation should be supported by improving taxpayers' tax literacy to achieve optimal compliance enhancement.