By Anggito Abimanyu, Lecturer at Gadjah Mada University
CORETAX is not merely a tax digitization project. It is reshaping the relationship between the state and taxpayers. Therefore, a survey of public perception regarding the use of Coretax is crucial. It is not only to assess user satisfaction levels but also to understand the level of public trust in tax administration reform.
My article titled “The Coretax Gamble” (Anggito Abimanyu, Kompas Opinion, May 25, 2026) concluded that the success of digital tax transformation is determined not only by the sophistication of the system but also by a number of other factors. Factors such as the ability to build public trust through stable, simple, secure, and responsive services that meet user needs are no less important.
Complaints regarding system disruptions, data security, and technical difficulties indicate that there is still work to be done, even though the policy direction is correct. The conclusions in that opinion column were partially confirmed by a survey on public perception of Coretax.
The survey, conducted by the Infobank Research Bureau among 854 respondents from April 3 to 13, 2026, shows that the public generally accepts the direction of tax digitalization. However, behind the promising numbers lie a number of fundamental issues regarding infrastructure readiness, the quality of digital public services, and the digital literacy gap.
The primary objectives of the survey can be viewed from three perspectives. First, to measure public perception of Coretax’s technical reliability. Second, to assess the user experience in accessing digital tax services. Third, to identify potential obstacles that could hinder the success of digital-based tax reform.
Overall, the survey results indicate a trend that is not yet conclusive but is fairly positive. A total of 61.12 percent of respondents rated the system as easy to access, 58.01 percent felt the access speed was adequate, and 57.38 percent trusted the data security within the system. The user interface was also rated as relatively easy to use by 55.72 percent of respondents.
Regarding ease of use, more respondents stated that Coretax helps reduce manual errors (62.11 percent) and provides a fairly good navigation experience. In fact, regarding continued use, 60.44 percent of respondents stated they are willing to continue using Coretax, while 58.47 percent believe the system is worthy of becoming the primary national tax reporting platform.
However, these aggregate figures should not lull policymakers into a false sense of security. This is because, at the same time, there are strong indications that the quality of the user experience remains inconsistent. A total of 42.73 percent of respondents reported experiencing significant obstacles in using Coretax. The biggest issues stemmed from network disruptions (43.65 percent), data security concerns (40.10 percent), and difficulties uploading documents (35.03 percent).
This survey also highlights deeper structural issues: low literacy and insufficient outreach. A total of 62.91 percent of respondents who have not yet used Coretax admitted to not fully understanding how to access the system, while 52.98 percent stated they were unaware of the obligation to use Coretax due to a lack of outreach. This indicates that the greatest barriers to digital reform are not merely technological, but also human capacity and policy communication.
The Relationship Between Coretax and User Satisfaction
This survey captures some of taxpayers’ perceptions of Coretax. The analysis is not yet perfect, but it is sufficient in terms of its descriptive aspects. There are several methodological and substantive considerations regarding the survey results.
First, the respondent profile is dominated by those with college or university education (82.55 percent) and private-sector employees. This composition has the potential to create a “digital optimism bias” because highly educated groups are generally more adaptable to technology. The perceptions of micro-SME operators, rural communities, or elderly taxpayers are likely not fully represented.
Second, the survey measures perceptions more than actual outcomes. The direct relationship between the use of Coretax and increased tax compliance, time efficiency in reporting, or reduced administrative costs has not yet been tested. In fact, the measure of the success of tax reform should not stop at “user satisfaction,” but at an increase in the effectiveness of state revenue. Nor has the survey measured taxpayers’ perceptions regarding the calculation of underpayments, which is a frequent source of complaints.
Third, the survey has not explored the dimension of digital inequality across regions. Complaints about internet connectivity indicate that national digital transformation remains constrained by telecommunications infrastructure gaps. Tax digitalization risks becoming exclusive if not accompanied by equitable internet access.
Based on these findings, there are several policy recommendations for the Directorate General of Taxes (DJP) that should be prioritized to build a solid national tax system.
First, the government needs to shift the focus of reform from “building applications” to “building user experiences.” The measure of Coretax’s success is not the number of features, but how easy the system is for the public to use. Further success lies in increased tax compliance and acceptance.
Second, the largest investments should be directed toward server stability, data integration, and national network capacity. In public digital services, even a few minutes of downtime or download delays can undermine trust built over years.
Third, a far more aggressive national digital tax literacy strategy is needed. Outreach must not be limited to formal education but must also be delivered through social media, short videos, interactive simulations, and community support for SMEs and informal workers.
Fourth, the government must strengthen data protection governance. Transparency regarding system security, independent audits, and data breach response mechanisms must be top priorities to enhance public trust. Ensure that DGT data managers adhere to a code of ethics to maintain the confidentiality and security of personal data.
Fifth, the revitalization of the helpdesk must be viewed as a core component of digital transformation. Even a robust digital system still requires responsive and solution-oriented human support.
Ultimately, Coretax reflects the major challenges facing Indonesia’s bureaucracy in the digital age. Technology can speed up service delivery, but it does not automatically build trust. Trust is born when the system operates reliably, is easy to understand, is secure, and is perceived as helpful to the public. Consequently, what will emerge is voluntary compliance and a sense of ownership of the Coretax system as part of one’s contribution to the nation.
Tax modernization will not succeed with advanced software alone. It requires policy empathy, effective public communication, and the state’s ability to understand the real-world experiences of its users. For in digital transformation, what is tested is not merely server capacity, but also the closeness of the relationship between the state and its citizens.
Congratulations to the DGT and the Ministry of Finance for having begun to build a new mindset, system, and culture in national tax policy. Thank you to Infobank for opening our eyes to the importance of Coretax as part of the state’s responsibility to its citizens—and vice versa.
