Analisis Journey Map dengan Last Mile Failure dan Dampaknya Terhadap Kepatuhan Pelaporan SPT Tahunan
DOI:
https://doi.org/10.36456/q7thcc94Keywords:
Coretax 2026, Kepatuhan Pajak, Pengalaman Pengguna, Sistem Perpajakan DigitalAbstract
Penelitian ini bertujuan untuk menganalisis pengalaman wajib pajak dalam menggunakan sistem Coretax 2026 dalam pelaporan SPT Tahunan, dengan fokus pada fenomena last mile failure yang mempengaruhi kepatuhan pelaporan pajak. Melalui pendekatan Narrative Inquiry yang diperkaya dengan Qualitative Content Analysis (QCA), penelitian ini menggali pengalaman subjektif pengguna untuk memahami tantangan teknis dan prosedural yang dihadapi selama proses pelaporan. Hasil penelitian menunjukkan bahwa masalah utama yang dihadapi pengguna adalah kegagalan fitur otomatisasi, terutama pada fitur prefill bukti potong yang tidak sinkron, yang menyebabkan ketidaknyamanan dan frustrasi. Selain itu, hambatan pada tahap finalisasi, seperti kegagalan tanda tangan digital, memperburuk pengalaman pengguna dan meningkatkan biaya kepatuhan. Penelitian ini merekomendasikan perbaikan dalam sinkronisasi data, penyederhanaan antarmuka pengguna, serta peningkatan transparansi sistem untuk mengurangi beban psikologis dan memperbaiki kepatuhan wajib pajak. Kontribusi penelitian ini penting untuk pengembangan sistem perpajakan digital yang lebih inklusif dan responsif terhadap kebutuhan pengguna.
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