KONTRIBUSI RELAWAN PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK PADA MASA TRANSISI CORETAX

The implementation of the Core Tax Administration System (Coretax) as a new tax administration platform has brought significant changes to the tax reporting process in Indonesia. However, during the transition period, many taxpayers experienced difficulties adapting to the new system due to differences in interface design, reporting procedures, and varying levels of digital literacy. These challenges have the potential to affect taxpayer compliance in fulfilling their tax obligations. This community service activity aimed to analyze the contribution of Tax Volunteers in improving taxpayer compliance during the transition to Coretax through educational activities and assistance in filing Annual Tax Returns (SPT). The study employed a Participatory Action Research (PAR) approach conducted at KPP Pratama Jepara from February to April 2026. The implementation consisted of four stages: planning, action, observation, and reflection, involving the Directorate General of Taxes, KPP Pratama Jepara officers, Tax Volunteers from UIN Sunan Kudus, and individual taxpayers. The results indicate that Tax Volunteers played a significant role as facilitators, educators, and agents of change in assisting taxpayers to understand the use of Coretax, complete their Annual Tax Return reporting, and enhance tax awareness and compliance. Furthermore, the assistance provided helped reduce both technical and non-technical obstacles encountered by taxpayers during the system transition period. Therefore, the Tax Volunteer program contributed positively to supporting the successful implementation of Coretax while improving the quality of tax services provided to the public.

Keywords: Tax Volunteers, Coretax, Taxpayer Compliance, Annual Tax Return, Participatory Action Research.