From Self-Assessment to Coretax: The Evolution of Tax Administration Reform in Indonesia—A Literature Review
DOI:
https://doi.org/10.59890/ijsr.v4i3.471Keywords:
Self-Assessment; Coretax; Tax Administration Reform; Tax Digitization; Taxpayer ComplianceAbstract
This study examines the evolution of Indonesia’s tax administration reform from a self-assessment-based compliance system toward an integrated digital tax administration system through Coretax. It also explores the relationship between tax administration reform, tax system digitization, data integration, and taxpayer compliance, while identifying opportunities, challenges, and conceptual gaps in the existing literature. Using a non-systematic literature review approach, this study analyzes 31 national and international journal articles related to tax administration reform, compliance, institutional modernization, digitalization, data integration, and Coretax. Data were synthesized through narrative-thematic analysis involving literature reduction, theme categorization, and conceptual synthesis. The findings reveal that tax administration reform has progressed through several phases, including self-assessment, institutional modernization, tax base expansion, service digitization, technology adoption, data-driven administration, and Coretax integration. The study concludes that Coretax represents an evolutionary stage of tax administration reform and contributes an evolutionary framework for understanding the transition toward data-driven digital tax governance.
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Copyright (c) 2026 Chris Dayanti Br. Ginting, Ahmad Nashiruddin Mushoddiq Rahman, Masnawaty Sangkala, Asriyana, Gina Anggi Rianthy
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