Peran Pembetulan SPT Tahunan dalam Meningkatkan Kualitas Informasi Perpajakan pada Era Coretax

Abstract

This study aims to describe the role of the amendment of Individual Taxpayer Annual Tax Returns in improving the quality of tax information in the era of the Coretax Administration System. This study employed a descriptive qualitative method with a case study approach and documentation as the data collection technique. The analysis focused on two tax return amendment cases involving discrepancies in income and asset reporting. The findings indicate that errors in reporting resulted in tax information that did not fully reflect the taxpayers’ actual circumstances. After the amendments were made, the reported information became more accurate, complete, and consistent with the taxpayers’ actual income sources and asset ownership, thereby improving the quality of tax information recorded in the system. The findings also show that tax return amendments function not only as an administrative correction mechanism but also as an important means of improving the quality of tax information within an integrated tax administration system. Therefore, tax return amendments play an essential role in maintaining reliable tax information in the era of the Coretax Administration System.