Socialization and Education on the Implementation of the Coretax Administration System (CTAS) as an Effort to Improve Tax Literacy among MSMEs in Bira Village

  • Chris Dayanti Br. Ginting S, S.E., M.Si., CTT Universitas Negeri Makassar
  • Ahmad Nashiruddin Mushoddiq Rahman Universitas Negeri Makassar
  • Syafar Ahmad Universitas Negeri Makassar
  • Masdar Ryketeng Universitas Negeri Makassar
  • Nadhiyah Putri Wardana Universitas Negeri Makassar

Abstract

The Coretax Administration System (CTAS) is designed to facilitate the administration, reporting, and payment of taxes online. However, at the regional level, the utilization of this digital service has not been fully optimized due to the existing digital divide, which hinders the community from accessing and using modern taxation services. This community service activity aims to enhance public literacy, particularly among MSME actors, enabling them to understand digital tax administration processes, improve reporting compliance, and support the government’s efforts to establish a more efficient, transparent, and participatory taxation system. Based on the results of the post-test, the activity has been successfully implemented with positive outcomes, demonstrating an increase in tax literacy knowledge and skills in using the digital tax reporting system. Additionally, the initiative to establish a “tax-aware MSME community” in Bira Village has emerged as a concrete output, strengthening the sustainability of this community service program.

References

Alpha Hernando, R., & Wahyudin, D. (2020). Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital (Vol. 1, Issue 2). http://ojs.stiami.ac.id

Aridho, A., Sinaga, E., Nadapdap, F., Purba, W., Pendidikan Pancasila dan Kewarganegaraan, J., & Ilmu Sosial, F. (n.d.). Implementasi Pajak Digital di Kota Medan: Tantangan dan Solusi. 4, 11–15. https://doi.org/10.55606/jhpis.v3i2.3915

Arimbhi, P., Rahmi, N., Wulandari, W., Ramdan, A., Rachmatulloh, I., Sosial, I. I., & Stiami, M. (2021). Peluang dan Tantangan Pajak Digital di Indonesia. In Jurnal Ilmiah Ilmu Administrasi (Vol. 4, Issue 2). http://ojs.stiami.ac.id

Dumak Parerungan, S. (n.d.). Dampak Kebijakan Perpajakan Digital terhadap Pelaporan Pajak UMKM di Era Ekonomi Platform. In Journal Scientific of Mandalika (jsm) e-ISSN (Vol. 6, Issue 2).

Fibrina, N. N., & Andriani, S. (n.d.). Journal of Accounting And Financial Issue.

Firman Eka Putra. (2025). ANALISIS IMPLEMENTASI CORETAX DALAM EFEKTIVITAS PELAPORAN PAJAK: STUDI KASUS PADA PERUSAHAAN DISTRIBUSI DAN PERDAGANGAN DI SURABAYA.

Hayati, F., & Furqon, I. K. (2025). Tantangan dan Peluang Penerapan Pajak Digital di Indonesia dalam Era Ekonomi Digital. Jurnal Ekonomi Dan Bisnis, 17(1), 130–134. https://doi.org/10.55049/jeb.v17i1.406

Kamil, I., Prihanto, H., Putri Estiarto, L., & Azkiah, N. (2025). KUALITAS LAYANAN PAJAK DAN PAJAK DIGITAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM (Vol. 5, Issue 1).

Korat, C., & Munandar, A. (2025). Penerapan Core Tax Administration System (CTAS) Langkah Meningkatkan Kepatuhan Perpajakan Di Indonesia. In Jurnal Riset Akuntansi Politala (Vol. 8, Issue 1). http://jra.politala.ac.id/index.php/JRA/index

Putri, D. E., Situmorang, D. M., Bisnis, D., & Pengharapan, K. B. (2023). Pengaruh Pengetahuan Pajak, Pemeriksaan Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Era Digital (Vol. 8, Issue 1). http://journal.uta45jakarta.ac.id/index.php/MAP

Silalahi, O. Y., & Tantina Haryati. (2025). DAMPAK PENERAPAN CORETAX PADA PT YEKAPE SURABAYA. Jurnal Ilmiah Manajemen Dan Akuntansi, 2(5), 14–19. https://doi.org/10.69714/fyqm1k19

Susiana, U., Perusahaan, A. K., Sambas, P. N., Farisan, M., Akuntansi, L., Perusahaan, K., & Sentiya, N. (2025). Kesiapan UMKM di Kabupaten Sambas dalam Menghadapi Implementasi Coretax MSME Readiness in Sambas Regency in Facing the Implementation of Coretax Lailatul Mukaromah. Indonesian Accounting Literacy Journal, 5(3), 274–288.

Tambun, S. (n.d.). Pengaruh Technology Acceptance Model Dan Digital taxation Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Moderating.

Vernanda, P., Asmoro, P., Okfitasari, A., & Suhatmi, E. C. (n.d.-a). CORE TAX SYSTEM DARI KACAMATA FISKUS: PELUANG, TANTANGAN, DAN REALITAS DI LAPANGAN.

Vernanda, P., Asmoro, P., Okfitasari, A., & Suhatmi, E. C. (n.d.-b). CORE TAX SYSTEM DARI KACAMATA FISKUS: PELUANG, TANTANGAN, DAN REALITAS DI LAPANGAN.

Vernanda Pudji Asmoro, P., Okfitasari, A., Chotidjah Suhatmi, E., Ariessa Pravasanti, Y., Studi Akuntansi, P., & Duta Bangsa Surakarta, U. (n.d.). PERSEPSI KONSULTAN PAJAK DAN FISKUS TERHADAP IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DI KOTA SURAKARTA (Vol. 09, Issue 03).

Wisnu Permata Affardi, C. (2024a). DAMPAK DAN TANTANGAN PENERAPAN PAJAK DIGITAL DI INDONESIA : STUDI KASUS PT. SII dan PT. T. 8(2).

Zain Salsabila, Z., Suhartini, D., Zahrah, *, & Salsabila, Z. (2025). Implementasi Coretax Dalam Pelaporan Pajak: Studi Kasus PT Agrinesia Raya. 13(2). https://doi.org/10.21067/jrma.v13i2.12995

Published
2025-08-30
How to Cite
Br. Ginting S, S.E., M.Si., CTT, C., Mushoddiq Rahman, A. N., Ahmad, S., Ryketeng, M., & Wardana, N. (2025). Socialization and Education on the Implementation of the Coretax Administration System (CTAS) as an Effort to Improve Tax Literacy among MSMEs in Bira Village. Jurnal Pengabdian Kepada Masyarakat, 1(2), 27-38. https://doi.org/10.70358/diankara.v1i2.1651