Pengawasan Digital Kepatuhan Wajib Pajak dalam Sistem Self Assessment: Digital Monitoring of Taxpayer Compliance in the Self-Assessment System

Suismu Deny Rinawati; Mastur Mastur; Muhammad Iqbal

doi:10.26623/julr.v9i3.14478

Authors

Suismu Deny Rinawati Universitas Wahid Hasyim Semarang
Mastur Mastur Universitas Wahid Hasyim, Semarang, Indonesia
Muhammad Iqbal Universitas Wahid Hasyim, Semarang, Indonesia

DOI:

https://doi.org/10.26623/julr.v9i3.14478

Keywords:

Coretax, Kepatuhan Wajib Pajak, Self-Assessment System

Abstract

This study examines the effectiveness of digital taxpayer compliance monitoring within Indonesia’s self-assessment system under Minister of Finance Regulation Number 111 of 2025 and formulates strategies for strengthening digital tax supervision. The research is motivated by persistent taxpayer non-compliance, tax avoidance practices, and reporting inaccuracies amid the rapid digitalization of tax administration. Using a normative legal method with statutory, conceptual, comparative, and socio-legal approaches, this study analyzes the legal framework governing digital tax supervision. The findings indicate that PMK Number 111 of 2025 strengthens compliance monitoring through risk-based supervision, integrated digital systems, data analytics, and the Coretax platform, thereby improving transparency, efficiency, and taxpayer compliance. Nevertheless, challenges remain in technological infrastructure, data integration, cybersecurity, and digital literacy. The novelty of this study lies in positioning tax digitalization not merely as a service innovation but as a data-driven administrative control instrument within the self-assessment system. This research contributes theoretically to the development of digital tax governance studies and practically offers a framework for integrated digital supervision to enhance taxpayer compliance and optimize state revenue.

Penelitian ini menganalisis efektivitas pengawasan kepatuhan wajib pajak dalam sistem self-assessment berbasis digital berdasarkan Peraturan Menteri Keuangan Nomor 111 Tahun 2025 serta merumuskan strategi penguatan pengawasan perpajakan digital. Urgensi penelitian ini didasarkan pada masih rendahnya kepatuhan wajib pajak, praktik penghindaran pajak, dan ketidakakuratan pelaporan di tengah percepatan digitalisasi administrasi perpajakan. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, komparatif, dan sosio-legal. Hasil penelitian menunjukkan bahwa PMK Nomor 111 Tahun 2025 memperkuat pengawasan kepatuhan melalui pengawasan berbasis risiko, integrasi sistem digital, analisis data, dan optimalisasi Coretax sehingga meningkatkan transparansi, efisiensi administrasi, dan kepatuhan wajib pajak. Namun, implementasinya masih menghadapi kendala berupa keterbatasan infrastruktur teknologi, integrasi data, keamanan siber, dan literasi digital. Novelty penelitian ini terletak pada pengembangan konsep digitalisasi perpajakan sebagai instrumen kontrol administratif berbasis data, bukan sekadar inovasi pelayanan perpajakan. Kontribusi penelitian ini adalah memperkaya kajian digital tax governance serta menawarkan model pengawasan digital terintegrasi untuk meningkatkan kepatuhan wajib pajak dan optimalisasi penerimaan negara.

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