Jayanti, Fitri Dwi (2025) Pengaruh Pemahaman, Penerapan, dan Kualitas Layanan Coretax Administration System terhadap Kepatuhan Pelaporan Wajib Pajak Orang Pribadi bagi Pengusaha Muda di Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of understanding, implementation, and service quality of the Coretax Administration System (CTAS) on tax reporting compliance among young entrepreneurs registered as individual taxpayers in Surabaya. The implementation of CTAS represents a digital reform in Indonesia’s tax administration system, designed to simplify reporting procedures and encourage voluntary compliance. Young entrepreneurs are considered a strategic taxpayer group with strong economic potential, yet they continue to demonstrate relatively low levels of compliance in annual tax reporting. This research employed a quantitative approach. The population consisted of young entrepreneurs who are registered as individual taxpayers in Surabaya. The sample included 105 respondents, selected through the purposive sampling technique based on predetermined criteria. Data were collected using an online questionnaire and analyzed using Partial Least Square (PLS) with the assistance of SmartPLS 4.0, involving validity and reliability testing as well as hypothesis testing through path coefficient analysis. The results indicate that understanding of CTAS, system implementation, and service quality each have a significant effect on tax reporting compliance. These findings confirm that the successful implementation of digital tax administration systems must be supported by adequate taxpayer understanding and high-quality service to improve voluntary compliance. This study provides theoretical contributions to the literature on digital tax transformation and practical recommendations for the Directorate General of Taxes in optimizing CTAS implementation to strengthen taxpayer compliance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Fitri Dwi Jayanti | ||||||||
| Date Deposited: | 08 Dec 2025 03:26 | ||||||||
| Last Modified: | 08 Dec 2025 06:13 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48173 |
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