EVALUASI TINGKAT PEMAHAMAN PAJAK DAN PEMANFAATAN CORETAX PADA WAJIB PAJAK ORANG PRIBADI DI MALANG

The implementation of the Core Tax Administration System (Coretax), which was launched on January 1, 2025, requires taxpayers to be prepared to adapt to the digital taxation system. This study aims to evaluate the level of tax understanding and utilization of Coretax among individual taxpayers (ITPs) in Malang. Tax understanding is measured through four dimensions: general taxation provisions, taxation rates, taxation procedures, and taxation systems. The study uses a descriptive quantitative approach with 100 ITP respondents. Data were collected through questionnaires and analyzed using frequency distribution and cross tabulation. The results showed that ITPs in Malang had a relatively good level of tax understanding in all dimensions. The highest understanding was in the aspects of taxpayer rights and obligations (95%), the ability to calculate taxes (92%), and how to obtain an NPWP (92%). The use of Coretax was in the fairly good category, with the main benefits felt in increased accuracy and efficiency of reporting (82%), but ease of use was still an obstacle (68%). Cross tabulation indicated a strong correlation between the dimensions of tax understanding, showing that tax understanding is integrative