PENGGUNAAN CORETAX OLEH KONSULTAN PAJAK TERHADAP EFISIENSI DAN EFEKTIVITAS PELAPORAN PAJAK PADA KKP NANANG HERMANTO DAN KKP IRVAN AKBAR

This study analyzes the use of the Core Tax Administration System (Coretax) by tax consultants and its impact on the efficiency and effectiveness of tax reporting at KKP Nanang Hermanto and KKP Irvan Akbar in Malang. A qualitative descriptive approach with a multiple case study design was employed. Data were collected through semi-structured interviews with supervisors who directly operate Coretax in daily reporting activities. The findings show that Coretax has not consistently improved work efficiency due to technical issues such as system errors, slow access, login difficulties, and scheduled maintenance, particularly near reporting deadlines. In terms of effectiveness, Coretax provides integrated and relevant information, yet users still face challenges related to clarity, procedural changes, and limited preventive features against input errors. User satisfaction varies depending on system conditions and the availability of guidance. Overall, the results indicate a gap between the expected benefits of Coretax and its practical implementation at the operational level.