Accessibility and ease of use have now become key factors in building public trust in using a particular platform or service. In response to this, technologies and systems capable of matching information have emerged as effective solutions for users. 

With the rise of digital services, many sectors have seen significant progress, one of which is the tax sector through the data-driven service, Coretax. To support automation and improve compliance rates, from 2022 to 2024, the NIK/NPWP matching program has been implemented to streamline the tax reporting process and increase the tax compliance rate. 

According to data from the Directorate General of Taxes, this innovation is a strategic step toward modernizing Indonesia’s tax administration system, in accordance with Law No. 7 of 2021 on Tax Harmonization and Minister of Finance Regulation No. 136/PMK.03/2023. In 2025, the Director General of Taxes reported that 78.96 million NIK-NPWP records had been successfully matched. This matching process is intended to facilitate data curation, enhance trust, transparency, and taxpayer compliance. 

However, in reality, this policy still faces various challenges within the community. Low digital literacy among the public—influenced by factors such as the generational gap, hoaxes, and misinformation regarding NIK/NPWP matching—also hinders the use of the Coretax E-Filing system. 

Research by a student in the Accounting Program at Dian Nusantara University (UNDIRA) demonstrates that a more effective solution is needed to encourage taxpayer compliance through outreach, thereby fostering inclusivity for users. 

Based on tax collection data obtained from the Jatinegara Tax Office in East Jakarta, the students then used a quantitative multiple linear regression method—with convenience sampling—to further identify tax reporting gaps among 207 respondents at the Jatinegara Tax Office, despite the implementation of data matching. 

The Technology Acceptance Model (TAM) states that when utilizing digital services or technology, an individual will consider two main factors: perceived usefulness and perceived ease of use. The relevance of the TAM model is considered capable of describing both the technical and rational aspects of taxpayers. 

To support the reinforcement of the TAM concept, the students also utilized the model’s framework to underpin their research approach. Classical Economics (Deterrence Model) explains that tax reporting can be influenced by the taxpayer’s own rationality, through methods such as calculating the costs and benefits when reporting detailed tax values. 

In addition, the students also implemented a behavioral model that supports the idea that matching residents’ identity data can influence taxpayers’ psychological factors. This is believed to impact overall tax compliance rates. 

Research findings indicate a 29% increase in tax compliance rates at the Jatinegara Tax Office, rising from 62% in 2019 to 78% in 2024 following the consolidation of matching regulations.

The perspective of multiple linear regression analysis further supports the finding that 70.2% of the 207 respondents involved felt that through NIK/NPWP matching, they experienced more accountable and secure services. This is considered consistent with the principles of the Slippery Slope Framework and the Behavioral Model discussed earlier.

Digital literacy, as well as other methods such as providing accessible support channels like chatbots and targeted digital training outreach, are considered significant positive contributors to sectoral matching as well as public trust in digital taxation and the implementation of Coretax, particularly among demographics over the age of 50 and informal sector workers.

This research by students in the UNDIRA Accounting Program serves as strong evidence that digital taxation can be implemented optimally—not only through infrastructure development and the formulation of theoretical policies, but also by adopting a context-specific approach to enhance the efficiency and literacy of Indonesia’s tax system. 

The Accounting Study Program at Universitas Dian Nusantara (UNDIRA) serves as a learning environment that encourages students not only to understand accounting and taxation concepts theoretically but also to apply them through contextual research that has a tangible impact on society. 

Source of Reference:

Nurhadilla, G. 2026. PENGARUH PEMADANAN NIK-NPWP DAN LITERASI DIGITAL TERHADAP KEPATUHAN PELAPORAN SPT E-FILING DENGAN MENGGUNAKAN CORETAX (STUDI KASUS KANTOR PELAYANAN PAJAK JATINEGARA). Program Studi Akuntansi. Universitas Dian Nusantara