The implementation of Information Technology has now massively transformed the global economy. With the ease of access now readily available to the public, various financial sector services have become more optimal and efficient to use. One digital economy sector that is currently experiencing rapid growth potential is the taxation sector.

UNDIRA friends may be familiar with one of Indonesia's popular tax systems, namely CoreTax. As one of the prime movers in the world of taxation, the CoreTax system is a tax administration service developed by the Directorate General of Taxes (DJP) to provide convenience to taxpayers while facilitating the monitoring of payable tax values.

The development of CoreTax is a tangible manifestation of the Tax Administration System Core Renewal Project (Proyek Pembaruan Sistem Inti Administrasi Perpajakan – PSIAP) as mandated by Presidential Regulation Number 40 of 2018. Although its fundamental architecture has been comprehensively designed, the reality in the field shows that the system is not entirely immune to technical glitches (bugs).

These technical glitches are a crucial spotlight, considering that the existence of system disruptions not only hinders operational performance but also potentially degrades the tax compliance level of taxpayers.

In the context of CoreTax, errors or system disturbances caused by bugs can lead not only to transaction errors and failures but are also capable of disrupting user services and lowering the public’s confidence level in filing their taxes.

With the effort to encourage a positive image while simultaneously providing constructive criticism regarding the performance of the CoreTax platform, students from the Universitas Dian Nusantara (UNDIRA) Study Program conducted research on how system errors (bugs) and their impact can affect the emancipation of taxpayers in using the CoreTax digital tax system.

Code errors within the CoreTax program are considered to potentially cause the application to not behave as designed. Another theory put forward by Bojanova and Galhardo (2023) suggests that the weakest link arising from a bug can spread to various other sequences. In a press release in 2025, the Ombudsman of the Republic of Indonesia once again reminded the DJP of maladministration resulting from these bugs, which would certainly disrupt the performance of tax services and the convenience of taxpayers.

Utilizing a sample collection technique conducted in 3 companies with 31 samples, the data was then managed for further, in-depth testing stages using the IBM program "Statistical Package for the Social Sciences" (SPSS) version 25. This system was the optimal choice for data modeling, statistical analysis, and comprehensive data management across all 31 respondents.

After the tax reporting data from all respondents was collected, the next stage was to conduct a validity test. This process is crucial to ensure the accuracy of the respondents' answers and their relevance to the system input. This in-depth analysis is needed to verify the overall data results. Furthermore, with the use of additional methods such as the regression method and the Multicollinearity analysis test, the initially selected data could be further narrowed down to facilitate the research finalization process and conclusion drawing.

The result found that the presence of a system that does not function properly will lead to a decrease in public trust in the performance of digital taxation, which is supposed to simplify administrative processes. In addition, this decrease in trust will create other problems, such as a long-term reduction in taxpayer awareness.

Taxpayer compliance, as a whole, is a program that can significantly impact state development and community progress. Therefore, as Indonesia heads towards digitalization, we also need to pay attention to the IT infrastructure, especially in the taxation sector like CoreTax, so that national taxation can run smoothly.

Through the research conducted by the Accounting Study Program students this time, we better understand that in order to initiate digital transformation and enhance the performance of a more inclusive national tax system, maintaining a good system to foster public trust in taxation must be the main priority for shared growth.