Peran Sistem Coretax dalam Meningkatkan Performa Perusahaan dengan Moderasi Tata Kelola dan Literasi Perpajakan Digital
DOI:
https://doi.org/10.31004/joecy.v6i1.8798Keywords:
Sistem Coretax, Performa Perusahaan, Tata Kelola Perusahaan, Literasi PerpajakanAbstract
Riset bertujuan untuk mengkaji sejauh mana implementasi Sistem Coretax berpengaruh terhadap performa perusahaan, dengan mempertimbangkan peran tata kelola perusahaan dan literasi perpajakan digital sebagai variabel moderasi. Studi ini menggunakan pendekatan kuantitatif dengan desain explanatory research. Data dikumpulkan melalui kuesioner yang disebarkan kepada 100 responden dari perusahaan yang telah menerapkan sistem perpajakan digital, kemudian dianalisis menggunakan metode SEM berbasis Partial Least Square (PLS). Hasil analisis menunjukkan bahwa penerapan Sistem Coretax memberikan pengaruh positif dan signifikan terhadap peningkatan performa perusahaan. Hal ini mengindikasikan bahwa integrasi sistem perpajakan digital mampu meningkatkan efisiensi operasional, kepatuhan fiskal, serta meminimalkan risiko sanksi perpajakan. Namun, hasil uji moderasi menunjukkan bahwa tata kelola perusahaan dan literasi perpajakan digital tidak memoderasi hubungan antara Sistem Coretax dan performa perusahaan secara signifikan. Nilai R-square yang tinggi menunjukkan bahwa model memiliki daya jelaskan yang kuat. Riset memberikan implikasi bahwa optimalisasi sistem perpajakan digital menjadi faktor kunci dalam meningkatkan kinerja perusahaan di era transformasi digital.
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