Articles

DJP Online Update Towards Coretax System According to Consultants’ Perception

Taxes are the backbone of state revenue and play a crucial role in supporting national development. To achieve this objective, the government requires an effective, efficient, transparent, and accountable taxation system. In practice, many countries, including Indonesia, face various challenges in realizing an ideal taxation system. One of the main challenges is the lack of transparency and accountability, which can reduce public trust and tax compliance. In recent years, the Indonesian government has continuously improved the tax system, one of which is through the Coretax System. This study aims to understand tax consultants’ perceptions regarding the implementation of DJP Online transitioning to the Coretax System, thereby providing input to the Directorate General of Taxes for system improvements. This research is a qualitative descriptive study, with data sourced from primary interviews conducted directly with certified tax consultants in Bali. The findings reveal that the main advantage of the Core Tax System is its ability to integrate various tax service functions into a centralized platform. However, there are notable shortcomings, particularly in system readiness and user adaptation. Many taxpayers and even consultants lack a comprehensive understanding of how the system operates. Technical issues such as system slowness, login errors, document upload failures, and inconsistent feature performance frequently occur. Additionally, the application’s less user-friendly interface causes confusion for ordinary taxpayers or those unfamiliar with tax menus.

Challenges and Opportunities of Building Resilient MSMEs in Zambia

This research paper addresses the challenges and opportunities in building resilient Micro, Small and Medium Enterprises (MSMEs) in Zambia. The paper also examines the different forms of resilience and there implications on organisational resilience. The findings indicates that challenges encountered by MSMEs in building resilient business organisations can be addressed in different ways including through the development and implementation of monitoring and response capabilities, learning abilities and anticipation. The research study relied on secondary data sources and was able to conclude that building resilient MSMEs was vital for the survival of these business organisations.