ANALISIS PERSEPSI WAJIB PAJAK TERHADAP PEMANFAATAN IMPLEMENTASI CORETAX DI UMKM

This study aims to analyze MSME taxpayers’ perceptions of the utilization of Coretax implementation in Malang City. This research employs a quantitative approach with a descriptive research design. Data were collected through an online questionnaire distributed to 100 MSME taxpayers who have used Coretax, selected using purposive sampling. Data analysis was conducted using frequency distribution analysis to describe the tendency of respondents’ perceptions. The results indicate that the majority of respondents have a positive perception of Coretax utilization, with approval levels ranging from 81% to 89%. Nevertheless, a small proportion of respondents expressed neutral to less favorable perceptions, particularly related to system access stability and the need for further assistance. These findings suggest that Coretax has the potential to support improvements in administrative efficiency and MSME tax compliance; however, enhancements in system reliability and more intensive socialization are required to ensure that its benefits can be experienced more evenly.