PERSEPSI MAHASISWA TERHADAP IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DI INDONESIA (STUDI KASUS PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRIDINANTI )

M, Moriana (2025) PERSEPSI MAHASISWA TERHADAP IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DI INDONESIA (STUDI KASUS PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRIDINANTI ). S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK MORIANA, Persepsi Mahasiswa Terhadap Implementasi Core Tax Administration System (CTAS) Di Indonesia (Studi Kasus Pada Fakultas Ekonomi Dan Bisnis Universitas Tridinanti) ( Dibawah bimbingan Ibu Hj.Dwi Septa Aryani, SE,M.Si.Ak. dan Ibu Sasiska Rani, SE.,M.Si. CTAS merupakan sistem digital perpajakan yang dikembangkan oleh Direktorat Jenderal Pajak guna meningkatkan efisiensi dan transparansi administrasi perpajakan Penelitian ini bertujuan untuk mengetahui pengaruh persepsi mahasiswa terhadap implementasi Core Tax Administration System (CTAS) di Indonesia (Studi Kasus Pada Fakultas Ekonomi dan Bisnis Universitas Tridinanti). Sampel dalam penelitian ini sebanyak 93 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Tridinanti. Teknik Analisis yang digunakan adalah analisis linear sederhana yang diolah dengan menggunakan bantuan program komputer Statistical product and Service Solution (SPSS) versi 25. Metode penelitian yang digunakan adalah kuantitatif dengan teknik survei melalui kuesioner yang dibagikan kepada mahasiswa. Melalui analisis regresi linier sederhana, diperoleh hasil bahwa persepsi mahasiswa berpengaruh secara signifikan terhadap implementasi CTAS. Hal Ini menunjukkan bahwa semakin positif persepsi mahasiswa, maka semakin tinggi pula tingkat penerimaan dan partisipasi mereka dalam mendukung sistem administrasi perpajakan modern. Dari penelitian ini adalah perlunya peningkatan sosialisasi dan edukasi mengenai CTAS, khususnya di lingkungan perguruan tinggi, agar mahasiswa sebagai calon wajib pajak dan profesional masa depan memiliki pemahaman yang lebih baik mengenai sistem perpajakan yang baru ini. Kata kunci: Persepsi Mahasiswa, Core Tax Administration System, (CTAS) ABSTRACT MORIANA, Students’ Perception Toward the Implementation of the Core Tax Administration System (CTAS) in Indonesia (A Case Study at the Faculty of Economics and Business, Tridinanti University). (Under the supervision of Mrs. Hj. Dwi Septa Aryani, SE, M.Si., Ak. and Mrs. Sasiska Rani, SE, M.Si.) The Core Tax Administration System (CTAS) is a digital taxation system developed by the Directorate General of Taxes to enhance the efficiency and transparency of tax administration. This study aims to determine the influence of students’ perceptions on the implementation of CTAS in Indonesia, with a case study conducted at the Faculty of Economics and Business, Tridinanti University. The sample consisted of 93 students from the Faculty of Economics and Business at Tridinanti University. The analysis technique used is simple linear regression, processed with the assistance of the Statistical Product and Service Solutions (SPSS) version 25 software. The research method applied is quantitative, using a survey technique through questionnaires distributed to students. Based on the simple linear regression analysis, the results show that students’ perceptions significantly influence the implementation of CTAS. This indicates that the more positive students’ perceptions are, the higher their level of acceptance and participation in supporting the modern tax administration system. The findings suggest the need to increase socialization and education regarding CTAS, particularly within higher education institutions, so that students—as future taxpayers and professionals—can develop a better understanding of this new tax system. Keywords: Student Perception, Core Tax Administration System, CTAS

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny M MORIANA
Date Deposited:	08 Sep 2025 03:49
Last Modified:	08 Sep 2025 03:49
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/10320

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