SmartTax Core Solution: Inovasi Layanan Konsultasi Pajak Digital Berbasis Coretax bagi UMKM

Authors

  • Ali Redo Universitas PGRI Jombang

Keywords:

Coretax, Digitalisasi Perpajakan, Inovasi Jasa, SmartTax Core Solution, UMKM

Abstract

Transformasi digital administrasi perpajakan melalui implementasi Coretax Administration System (Coretax) merupakan langkah strategis pemerintah Indonesia dalam meningkatkan kualitas pelayanan perpajakan. Namun, sebagian besar pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) masih mengalami kendala dalam memahami penggunaan sistem tersebut akibat keterbatasan literasi digital dan pengetahuan perpajakan. Artikel ini bertujuan mengkaji konsep SmartTax Core Solution sebagai inovasi layanan konsultasi pajak berbasis digital yang mampu mendukung implementasi Coretax pada sektor UMKM. Penelitian menggunakan metode literature review dengan menganalisis berbagai jurnal ilmiah, buku, regulasi perpajakan, dan publikasi pemerintah yang berkaitan dengan transformasi digital, layanan perpajakan elektronik, inovasi bisnis jasa, serta kepatuhan wajib pajak. Hasil kajian menunjukkan bahwa SmartTax Core Solution mampu mengintegrasikan layanan konsultasi daring, pendampingan pelaporan pajak, dashboard monitoring perpajakan, edukasi digital, serta sistem pengingat otomatis dalam satu ekosistem layanan. Konsep ini berpotensi meningkatkan kepatuhan perpajakan sekaligus membuka peluang bisnis jasa digital yang inovatif dan berkelanjutan.

References

Adhisty, N., Wijaya, A., & Alfina. (2026). ANALISIS EFEKTIVITAS IMPLEMENTASI CORETAX SEBAGAI SISTEM ADMINISTRASI PAJAK DIGITAL. Pendas : Jurnal Ilmiah Pendidikan Dasar, 11(02), 1–15. https://doi.org/https://doi.org/10.23969/jp.v11i02.46355

Airawaty, D., & Andita, R. T. (2025). Navigating Digital Transformation: A Qualitative Analysis of the Coretax System Implementation in Indonesia. Journal of Modern Accounting, Management and Economics, 2(II), 1–22. https://ejournal.ekonomiakuntansi.com/index.php/jomame/article/download/33/15

Drucker, P. F. (2014). Innovation and entrepreneurship. Routledge.

Green, B. N., Johnson, C. D., & Adams, A. (2006). Writingnarrativeliteraturereviewsfor peer reviewed journals: secrets of thetrade. Journal Of Chiropractic Medicine, 5(3), 101–117. https://doi.org/https://doi.org/10.1016/S0899-3467(07)60142-6

Karlinah, Lady, Glorya Ika Sari, H., Yan Sugondo, L., & Bayu Pratama, I. (2025). The Implementation of the Core Tax System in Indonesia: A Systematic Literature Review. Neraca Keuangan: Jurnal Ilmiah Akuntansi Dan Keuangan, 20(3), 444–455.

Krippendorff, K. (2018). Content analysis: An introduction to its methodology (4th ed.). Sage Publications.

Lasdao Mara, U., & Munandar, A. (2024). DIGITALIZATION OF THE TAX SYSTEM IN INDONESIA: OPPORTUNITIES AND CHALLENGES OF CORETAX IMPLEMENTATION. 2(3), 306–312.

Mudzakir, F. R. (2025). Policy Innovation of Coretax in the Modernization of the Tax Administration System: a Case Study At Kpp Pratama Bandung Cicadas. Jurnal DIALEKTIKA: Jurnal Ilmu Soial, 23(1), 412–420. http://jurnaldialektika.com/

OECD. (2024). Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two). In OECD/G20 Inclusive Framework on BEPS, OECD. http://www.oecd.org/tax/beps/administrative-guidance-global-anti-base-erosion-rules-pillar-two-june-2024.pdf.

Okoli, C. (2015). A guide to conducting a standalone systematic literature review. Communications of the Association for Information Systems, 37(1), 879–910. https://doi.org/10.17705/1CAIS.03743

Osterwalder, A., & Pigneur, Y. (2010). Business model generation: A handbook for visionaries, game changers, and challengers. John Wiley & Sons.

Raihan, M., Nurfauji, B. B., Hadi, H., Zuriyah, Y., & Priatna, T. (2026). Kajian Teknik Analisis Data Kuantitatif , Kualitatif , dan Mixed Methods dalam Artikel Jurnal Nasional Indonesia : Systematic Literature Review. Journal of Qualitative and Quantitative Research, 3(1), 25–34. https://doi.org/https://doi.org/10.61166/interdisiplin.v3i1.144 Vol.

Rogers, E. M. (2003). Diffusion of innovations (5th ed.). Free Press.

Schick-Makaroff, K., MacDonald, M., Plummer, M., Burgess, J., & Neander, W. (2016). What Synthesis Methodology Should I Use? A Review and Analysis of Approaches to Research Synthesis. AIMS Public Health, 3(1), 172–215. https://doi.org/10.3934/publichealth.2016.1.172

Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540

Webster, J., & Watson, R. T. (2002). Analyzing the past to prepare for the future: Writing a literature review. MIS Quarterly, 26(2), xiii–xxiii.

Xiao, Y., & Watson, M. (2019). Guidance on conducting a systematic literature review. Journal of Planning Education and Research, 39(1), 93–112. https://doi.org/10.1177/0739456X17723971

Downloads

Published

24-07-2026

How to Cite

Redo, A. (2026). SmartTax Core Solution: Inovasi Layanan Konsultasi Pajak Digital Berbasis Coretax bagi UMKM . JURIHUM : Jurnal Inovasi Dan Humaniora , 4(1), 111–116. Retrieved from https://jurnalmahasiswa.com/index.php/Jurihum/article/view/4285