DIGITAL TAX REVOLUTION: SIN DAN CORETAX SEBAGAI GAME-CHANGER DALAM  INTEGRASI  PERPAJAKAN NASIONAL: DIGITAL TAX REVOLUTION: SIN DAN CORETAX SEBAGAI GAME-CHANGER DALAM  INTEGRASI  PERPAJAKAN NASIONAL

Paquita Vernanda Paquita Vernanda; Umi Hanifah; Vanesa Ratna Sari

Authors

Paquita Vernanda Paquita Vernanda Universitas Duta Bangsa Surakarta
Umi Hanifah
Vanesa Ratna Sari

Keywords:

: Digital Tax, SIN, Coretax..

Abstract

Digital transformation is driving global tax administration to increase efficiency and transparency. Indonesia responded by modernizing digital taxes, overcoming inefficiencies, low transparency and taxpayer compliance. This paper examines two main initiatives: Single Identification Number (SIN) and Coretax. SIN centralizes taxpayer information, enabling better tracking and monitoring, while Coretax automates administration and payment processes to increase efficiency. This second system aims to create data-based taxation that supports real-time income fulfillment and tracking. However, the implementation of SIN and Coretax is able to overcome challenges, such as the need for strong infrastructure, data security and skilled human resources. This study assesses the opportunities and barriers to implementing both systems, as well as their impact on Indonesia's fiscal performance and the future of efficient and sustainable tax administration.

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DIGITAL TAX REVOLUTION: SIN DAN CORETAX SEBAGAI GAME-CHANGER DALAM INTEGRASI PERPAJAKAN NASIONAL