Peran Kepemimpinan Publik pada Transformasi Sistem Perpajakan dan Dampaknya bagi Konsultan Pajak
- Eriyanti Eriyanti Institut Ilmu Sosial dan Manajemen STIAMI, DKI Jakarta, Indonesia
- Sinta Nurfatimah Institut Ilmu Sosial dan Manajemen STIAMI, DKI Jakarta, Indonesia
-
Rakim Adiwijaya
*
Institut Ilmu Sosial dan Manajemen STIAMI, DKI Jakarta,
Indonesia
- Sylviana Murni Institut Ilmu Sosial dan Manajemen STIAMI, DKI Jakarta, Indonesia
- Antony Ludfi Arifin Institut Ilmu Sosial dan Manajemen STIAMI, DKI Jakarta, Indonesia (*) Corresponding Author
Abstract
The transformation of tax administration through the use of digital technology is an essential part of fiscal bureaucratic reform aimed at improving efficiency, transparency, and taxpayer compliance, the success of which is strongly influenced by the role of public leadership. This study aims to analyze the role of public leadership in driving the transformation of the tax administration system through the implementation of the CoreTax Administration System and to examine its implications for changes in the functions, competencies, and work patterns of tax consultants. The study employs a qualitative method with a literature review and policy analysis approach by examining tax regulations, official government reports, and scientific publications related to tax reform and the digitalization of tax administration. The findings indicate that the implementation of the CoreTax Administration System, both conceptually and operationally, is capable of improving administrative efficiency, data management accuracy, and consistency in monitoring taxpayer compliance through automated system integration. The results further emphasize that visionary, adaptive, and responsive public leadership plays a strategic role in maintaining reform consistency, strengthening the regulatory framework, and ensuring transparent and accountable digital governance. This digital transformation has driven a shift in the role of tax consultants from conventional administrative functions toward data-driven strategic advisory services, policy interpretation, and digital compliance assistance. The study concludes that the success of tax administration reform is determined not only by the capacity of the fiscal bureaucracy but also by the ability of tax consultants to enhance technological competencies and adapt to the dynamics of the digital tax system, although this study remains limited to the early stage of implementation, thereby requiring further research to assess long-term impacts and taxpayer behavioral readiness.
Downloads
References
Affattah, A. M., Aqila, R., & Sakinah, G. (2025). Transformasi Pembayaran Pajak Di Indonesia: Tantangan Dan Peluang Implementasi Sistem Coretax Tahun 2025. Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 19(3), 41–50. https://doi.org/https://doi.org/10.2324/ey2qm021
Alamsyah, K., Ariesmansyah, A., & Arifin, R. K. (2025). Administrasi Publik Era Digitalisasi. Mega Press Nusantara.
Alexander, R. F. (2024). Peranan Etika Administrasi Bagi Aparatur Pajak (Fiskus) dalam Meningkatkan Kepatuhan Perpajakan. Jurnal Syntax Admiration, 5(1), 266–275. https://doi.org/10.46799/jsa.v5i1.1007
Amali, L. N., Katili, M. R., Suhada, S., Hadjaratie, L., & Mardlatillah, H. (2022). Technology Acceptance Model in Government Context: A Systematic Review on the Implementation of IT Governance in a Government Institution. JOIN (Jurnal Online Informatika), 7(1), 80–88. https://doi.org/10.15575/join.v7i1.853
Amallia, N., Miranda, Z., & Perdana, M. H. G. (2025). Peran Kepemimpinan Transformasional dalam Reformasi Pelayanan Publik di Indonesia. Al-Zayn : Jurnal Ilmu Sosial & Hukum, 3(3), 3235–3241. https://doi.org/10.61104/alz.v3i3.1860
Aristiyanto, R., & Khoiri, I. (2025). Tantangan dan Solusi Dalam Mewujudkan Sistem Perpajakan Modern dan Transparan di Era Digital. JURNAL ECONOMINA, 4(10), 340–347. https://doi.org/10.55681/economina.v4i10.1769
Arsani, N. M. W. (2024). Perspektif Resiliensi Practitioner Konsultan Pajak Menyongsong Core Tax Administration System [Politeknik Negeri Bali]. https://repository.pnb.ac.id/id/eprint/12314
Budianti, K. S. (2025). Masa Depan Konsultan Pajak: Penggunaan Core Tax Administration System pada Adyasta Consulting. Politeknik Negeri Bali.
Creswell, J. W., & Creswell, J. D. (2023). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (6th ed.). SAGE Publications. https://books.google.co.id/books/about/Research_Design.html?id=Rkh4EAAAQBAJ&redir_esc=y
Dema, H., Hamid, H., & Barisan, B. (2023). Transformational Leadership in Supporting Innovative Digital Governance. Jurnal Studi Pemerintahan, 14(1). https://doi.org/10.18196/jgp.v14i1.13528
Dewi, R. A., Saepudin, E. A., Nurfaridah, A., Suktiana, A., & Triyana, R. (2025). Peran Kepemimpinan Visioner dalam Mendorong Reformasi Kebijakan di Sektor Publik. Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research, 2(1), 2471–2480.
Hauptman, L., Horvat, M., & Korez-Vide, R. (2024). Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception. Journal of Risk and Financial Management, 17(3). https://doi.org/10.3390/jrfm17030089
Hidayat, A. K. W., & Inayati, I. (2025). Implementation of the Core Tax System: Impacts and Challenges on Tax Revenue in Indonesia. Journal Transnational Universal Studies, 3(6), 1–8. https://doi.org/10.58631/jtus.v3i6.168
Kamal, F. (2025). Transformasi Kesadaran Pajak: Perspektif Praktisi untuk Praktik Perpajakan yang Berkeadilan.
Kusumaningrum, D., Karjono, & Kusumawati, E. D. (2024). Transformasi Administrasi Perpajakan Melalui Teknologi Informasi Pasca Penerapan Aturan Baru Di Wilayah Wajib Pajak Kota Semarang. Jurnal TRANSMA, 1–7.
Lin, Q. (2024). Digital leadership: a systematic literature review and future research agenda. European Journal of Innovation Management, Ahead-of-p(Ahead-of-print). https://doi.org/10.1108/EJIM-01-2023-0085
Mahmud, I. H. G. (2023). Peran Kepemimpinan dalam Peningkatan Kualitas Pelayanan Publik. Journal Governance and Politics (JGP), 3(2), 154–169. https://e-journal.iyb.ac.id/index.php/jgp/article/view/381
Moleong, L. J. (2019). Metodologi Penelitian Kualitatif Edisi Revisi. PT. Remaja Rosda Karya.
Niszczota, P., & Giałbas, K. (2024). Human Risk Mitigators: A Bibliometric and Thematic Analysis of Financial Advisors in Household Resilience. Journal of Risk and Financial Management, 17(10). https://doi.org/10.3390/jrfm17100548
Northouse, P. G. (2024). Leadership: Theory and Practice (10th ed.). SAGE Publications. https://books.google.co.id/books/about/Leadership.html?id=NAo1EQAAQBAJ&redir_esc=y
Nurdewi. (2024). Literasi Digital Pemerintahan sebagai Perwujudan ASN BerAKHLAK yang Adaptif dan Kompetitif. Jurnal Penelitian Multidisiplin Ilmu, 1(3). https://doi.org/https://doi.org/10.59004/metta.v1i3.203
Nuryanah, S., Handayani, B., & Mulyani, S. (2025). Optimizing Tax Compliance: Understanding the Link Between Company Tax Administration and Tax Avoidance. Economies, 13(7). https://doi.org/10.3390/economies13070194
Oberholzer, R., Stack, E. M., & Coetzee, K. (2024). Tax Policy and SME Compliance in South Africa: Insight from Tax Practitioners. Journal of Risk and Financial Management, 17(11). https://doi.org/10.3390/jrfm17110618
OECD. (2021). Tax Administration 2021: Comparative Information on OECD and Other Advanced and Emerging Economies.
Osborne, S. P. (2020). Public Service Logic: Creating Value for Public Service Users, Citizens, and Society Through Public Service Delivery (1st ed.). Routledge. https://doi.org/10.4324/9781003009153
Ospina, S. M., Cunill-Grau, N., & Maldonado, C. (2021). Enhancing Accountability Through Results-oriented Monitoring and Evaluation Systems. In The Emerald Handbook of Public Administration in Latin America (pp. 437–473). Emerald Publishing Limited. https://doi.org/10.1108/978-1-83982-676-420201017
Kementerian Jenderal Pajak. (2023). Pembaharuan sistem administrasi perpajakan melalui Core Tax Administration System. Kementerian Keuangan Republik Indonesia.
Prasetya, J. (2025). Coretax DJP: Sediakan Fitur Impersonate dan Assign Role untuk Jalankan Peran Badan dan Instansi Pemerintah. Direktorat Jenderal Pajak. https://www.pajak.go.id/index.php/id/artikel/coretax-djp-sediakan-fitur-impersonate-dan-assign-role-untuk-jalankan-peran-badan-dan
Priyono, E. (2025). Transformasi Digital Administrasi Pajak: Antara Inovasi dan Tantangan Literasi. Statistik Pajak DJP. https://stats.pajak.go.id/index.php/id/artikel/transformasi-digital-administrasi-pajak-antara-inovasi-dan-tantangan-literasi
Restu, P., & Sulkiah, S. (2025). The Impact of E-Filing and Digital Tax Administration on Taxpayer Compliance in Emerging Economies: Evidence from Lombok. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 9(1 SE-Articles). https://doi.org/10.31538/iijse.v9i1.8883
Rizal, M., Permana, N., & Qalbia, F. (2024). Transformasi Sistem Perpajakan Di Era Digital: Tantangan, Inovasi, Dan Kebijakan Adaptif. Citizen: Jurnal Ilmiah Multidisiplin Indonesia, 4(4), 340–348.
Robbins, S. P., & Judge, T. A. (2019). Perilaku Organisasi: Organization Behavior. Salemba Empat.
Simiyu, F., Kimosop, J., & Mukekhe, A. (2024). Ethical leadership and public sector performance: Mediating role of corporate social responsibility and organizational politics. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2386722
Siyoto, S., & Sodik, M. A. (2022). Dasar Metodologi Penelitian. Literasi Media Publishing. https://books.google.co.id/books?id=QPhFDwAAQBAJ&printsec=frontcover&hl=id#v=onepage&q&f=false
Sugiyono. (2020). Metode penelitian kuantitatif, kualitatif dan R & D. Alfabeta.
Suharyoto, Nuswantara, D. A., Nugrohoseno, D., & Run, P. (2025). Manajemen Perubahan di Sektor Pemerintahan: Peran Digital leadership dalam Transformasi Digital. Jurnal Pendidikan Ekonomi Akuntansi Dan Kewirausahaan (JPEAKU), 5(1), 28–37.
Susanto, D., Sawitri, R., Ali, M., Pratomo, D., & Wijaya, S. (2023). Analisis Dampak Implementasi CoreTax Terhadap Efektivitas Pemungutan Pajak di Indonesia. Jurnal Perpajakan, 14(2), 89–104.
Wala, G. N., & Tesalonika, R. (2024). Transformasi Administrasi Perpajakan Melalui Coretax: Analisis Hukum dan Akuntansi. Jurnal Komunikasi Dan Ilmu Sosial, 2(4).
Widodo, S., Pratama, A., & Sari, D. P. (2023). Modernisasi Sistem Perpajakan Indonesia di Era Revolusi Industri 4.0. Jurnal Akuntansi Dan Ekonomi, 18(1), 34–52.
Widyanti, N. L. P. S. A. (2025). Disruption or Value Creation: Transformasi Layanan Practitioner Konsultan Pajak Pasca Implementasi Coretax Administration System. Politeknik Negeri Bali.
Wijaya, L. S., Vanel, Z., Huwae, G. N., & Kristianto, B. (2020). Socialization as Integrated Marketing Communication Strategy in Increasing Brand Awareness (Case study “Solo Destination” Application of Solo City Government). Petra International Journal of Business Studies, 3(1), 54–63. https://doi.org/10.9744/ijbs.3.1.54-63
Wiraditha, G., & Tripriyono, A. (2025). Transformasi Digital Perpajakan melalui CTAS dan Implikasinya terhadap Transparansi serta Efisiensi Layanan di RRI Medan. Economics and Digital Business Review, 7(1). https://ojs.stieamkop.ac.id/index.php/ecotal/article/view/2929
Wiyono, K. (2025). Transformasi Administrasi Perpajakan dan Peran Konsultan Pajak. Ikatan Konsultan Pajak Indonesia. https://ikpi.or.id/transformasi-administrasi-perpajakan-dan-peran-konsultan-pajak/
Xi, W., & Ling, X. (2025). Can the digitalization of tax administration promote corporate digital transformation? Empirical evidence from China. International Review of Economics & Finance, 104, 104634. https://doi.org/10.1016/j.iref.2025.104634
Yusuf, M., Liwaul, L., Purwati, N. E., & Elwan, L. O. M. (2025). E-Government-Based Public Services Through the Pajak Menyapa Portal in Kendari City, Indonesia. Journal of Governance and Public Policy, 12(3), 363–380. https://doi.org/10.18196/jgpp.v12i3.27134
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Peran Kepemimpinan Publik pada Transformasi Sistem Perpajakan dan Dampaknya bagi Konsultan Pajak
Pages: 1798-1809
Copyright (c) 2026 Eriyanti Eriyanti, Sinta Nurfatimah, Rakim Adiwijaya, Sylviana Murni, Antony Ludfi Arifin
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
