Taxpayers' Perceptions of the Implementation of PER-11/PJ/2025 to Tax Compliance

Persepsi Wajib Pajak atas Implementasi Per-11/PJ/2025 terhadap Kepatuhan Wajib Pajak

Abstract

This study aims to analyze taxpayer perceptions of the implementation of PER-11/PJ/2025 which integrates the reporting of Income Tax, Value Added Tax, Luxury Goods Sales Tax, and Stamp Duty in the Coretax system, and to examine the extent to which the ease, clarity of rules, and efficiency of the reporting process influence taxpayer readiness to implement the new provisions. The background of the study is based on the 2015–2025 tax administration reform agenda that encourages digitalization, simplification, and data integration to improve compliance and tax ratio. The study used a descriptive quantitative approach with a Likert questionnaire (1–5) to 386 respondents who had filed their SPT, dominated by the age group <25 years and students, who were assumed to be potential users of digital tax services. The instrument has been tested for reliability with a Cronbach's alpha of 0.903. Data were analyzed using multiple linear regression to examine the effect of perceived ease (X1), clarity of rules (X2), and reporting efficiency (X3) on readiness to implement PER-11/PJ/2025 (Y). The results showed that all three variables had a positive and significant effect, with the largest coefficient for efficiency, followed by regulatory clarity and ease of use. The model had strong explanatory power that the variation in taxpayer readiness can be explained by these three perceptions. These findings indicate that the successful implementation of PER-11/PJ/2025 is not only determined by normative requirements, but is also strongly influenced by user experience: simple procedures, clear instructions, integration that reduces duplication and compliance costs. However, the study also noted challenges, including inequality in tax and digital literacy, adapting to the new Coretax flow, and the need for more responsive socialization and technical support. These findings can provide input for the Directorate General of Taxes (DGT) in designing segmented socialization and a more humane transition period.

AbstrakPenelitian ini bertujuan menganalisis persepsi wajib pajak terhadap implementasi PER-11/PJ/2025 yang mengintegrasikan pelaporan PPh, PPN, PPnBM, dan Bea Meterai dalam sistem Coretax, serta menguji sejauh mana kemudahan, kejelasan aturan, dan efisiensi proses pelaporan memengaruhi kesiapan wajib pajak menerapkan ketentuan baru tersebut. Latar belakang penelitian berpijak pada agenda reformasi administrasi perpajakan 2015–2025 yang mendorong digitalisasi, simplifikasi, dan integrasi data untuk meningkatkan kepatuhan dan tax ratio. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan kuesioner Likert (1–5) kepada 386 responden yang pernah melaporkan SPT, didominasi kelompok usia <25 tahun dan mahasiswa, yang diasumsikan sebagai pengguna potensial layanan pajak digital. Instrumen telah diuji reliabilitasnya dengan Cronbach’s alpha 0,903. Data dianalisis dengan regresi linier berganda untuk menguji pengaruh persepsi kemudahan (X1), kejelasan aturan (X2), dan efisiensi pelaporan (X3) terhadap kesiapan penerapan PER-11/PJ/2025 (Y). Hasil penelitian menunjukkan ketiga variabel berpengaruh positif dan signifikan, dengan koefisien terbesar pada efisiensi, diikuti kejelasan aturan dan kemudahan. Model memiliki kemampuan jelaskan yang kuat  dan variasi kesiapan wajib pajak dapat diterangkan oleh ketiga persepsi tersebut. Temuan ini mengindikasikan bahwa keberhasilan implementasi PER-11/PJ/2025 tidak hanya ditentukan oleh keharusan normatif, tetapi sangat dipengaruhi pengalaman pengguna: prosedur yang sederhana, petunjuk yang jelas, integrasi yang mengurangi duplikasi dan biaya kepatuhan. Namun demikian, penelitian juga mencatat adanya tantangan berupa ketimpangan literasi pajak dan digital, adaptasi terhadap alur Coretax yang baru, serta kebutuhan sosialisasi dan dukungan teknis yang lebih responsif. Temuan ini dapat menjadi masukan bagi DJP untuk merancang sosialisasi tersegmentasi dan masa transisi yang lebih humanis.