Efektivitas Penerbitan SP2DK Dan STP Melalui Coretax dalam Implementasi Pelaporan Pajak Mandiri di Kanwil DJP Aceh

Syamsul Rizal, Pande Made Kutanegara, M.Si., Ph.D

2026 | Tesis | S2 Mag.Studi Kebijakan

Penelitian ini bertujuan untuk menganalisis efektivitas penerbitan SP2DK dan STP melalui Coretax dalam implementasi pelaporan pajak mandiri di Kanwil DJP Aceh, serta mengidentifikasi faktor pendukung dan penghambat dalam pelaksanaannya. Transformasi sistem administrasi perpajakan menuju sistem terintegrasi Coretax, khususnya dalam penerbitan SP2DK dan STP, diharapkan mampu meningkatkan kepatuhan dan pelaporan pajak mandiri oleh Wajib Pajak di lingkungan Kanwil DJP Aceh. Pemilihan Kanwil DJP Aceh sebagai lokasi penelitian didasarkan pada karakteristik sosial historis masyarakat Aceh yang unik, yaitu pengalaman konflik berkepanjangan antara Pemerintah Republik Indonesia dan GAM, bencana gempa bumi dan tsunami tahun 2004, serta kondisi pasca perdamaian Helsinki. Selain itu, penelitian ini juga mempertimbangkan kondisi sosial, politik, dan ekonomi masyarakat yang masih relatif lemah, termasuk tingkat literasi digital serta keterbatasan sarana dan prasarana pendukung.

 

Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teori efektivitas dari Richard M. Steers (1977) dan teori transformasi digital sektor publik dari Ines Mergel (2019) sebagai landasan teoritis utama. Data penelitian diperoleh melalui wawancara mendalam dengan pegawai internal Direktorat Jenderal Pajak, antara lain Account Representative dan Juru Sita, serta Wajib Pajak sebagai informan eksternal.

 

Hasil penelitian menunjukkan bahwa penerbitan SP2DK dan STP melalui Coretax telah berjalan efektif dalam meningkatkan implementasi pelaporan pajak mandiri di Kanwil DJP Aceh. Efektivitas tersebut terlihat dari meningkatnya kemudahan administrasi, percepatan proses pelayanan perpajakan, serta meningkatnya kesadaran dan kepatuhan Wajib Pajak dalam melaksanakan kewajiban perpajakannya. Namun demikian, masih terdapat beberapa hambatan, seperti keterbatasan literasi digital masyarakat, kendala jaringan internet, dan adaptasi pengguna terhadap sistem baru.

 

Temuan penelitian ini menunjukkan bahwa penerapan Coretax dalam penerbitan SP2DK dan STP berkontribusi positif terhadap peningkatan implementasi pelaporan pajak mandiri yang pada akhirnya mendukung optimalisasi penerimaan negara. Penelitian ini juga memberikan kontribusi bagi pengembangan inovasi digital yang inklusif dalam pelayanan publik perpajakan, khususnya di daerah dengan karakteristik sosial dan infrastruktur yang khas seperti Aceh.

This study aims to analyze the effectiveness of issuing SP2DK and STP through Coretax in the implementation of self-tax reporting at the Aceh Regional Office of the Directorate General of Taxes (Kanwil DJP Aceh), as well as to identify the supporting and inhibiting factors in its implementation. The transformation of the tax administration sistem into the integrated Coretax sistem, particularly in the issuance of SP2DK and STP, is expected to improve taxpayer compliance and the implementation of self-tax reporting among taxpayers within the jurisdiction of Kanwil DJP Aceh. The selection of Kanwil DJP Aceh as the research location was based on the unique socio-historical background of Acehnese society, including the prolonged conflict between the Government of the Republic of Indonesia and the Free Aceh Movement (GAM), the 2004 earthquake and tsunami disaster, and the post-Helsinki peace agreement conditions. In addition, this study also considers the generally weak socio-political and economic conditions of the community, including limited digital literacy and inadequate supporting infrastructure.

This research employed a qualitative descriptive approach using the effectiveness theory proposed by Richard M. Steers (1977) and the public sector digital transformation theory by Ines Mergel (2019) as the main theoretical frameworks. Data were collected through in-depth interviews with internal officials of the Directorate General of Taxes, including Account Representatives and Tax Bailiffs, as well as taxpayers as external informants.

The findings indicate that the issuance of SP2DK and STP through Coretax has been effective in improving the implementation of self-tax reporting at Kanwil DJP Aceh. This effectiveness is reflected in the improvement of administrative convenience, acceleration of tax service processes, and increased taxpayer awareness and compliance in fulfilling their tax obligations. However, several obstacles remain, including limited public digital literacy, internet network constraints, and user adaptation challenges toward the new sistem.

The study concludes that the implementation of Coretax in the issuance of SP2DK and STP contributes positively to enhancing self-tax reporting implementation, which ultimately supports the optimization of state revenue. This research also contributes to the development of inclusive digital innovation in public tax services, particularly in regions with distinctive social and infrastructural characteristics such as Aceh.

Kata Kunci : SP2DK, STP, Coretax, pelaporan pajak mandiri, efektivitas, Direktorat Jenderal Pajak