Paradoks Kepatuhan Pajak UMKM di Era Coretax: Studi Fenomenologi Kepercayaan dan Risiko di Mataram
DOI:
https://doi.org/10.53512/valid.v23i2.660Keywords:
Coretax, Fenomenologi, Kepatuhan Pajak, Kepercayaan, UMKMAbstract
The implementation of the Coretax system since 2025, although intended to simplify digital tax administration, has paradoxically heightened technical complexity, eroded trust, and amplified risk perceptions among micro, small, and medium enterprises (MSMEs). This study explores the lived experience of MSME actors in Mataram in confronting this transition through a transcendental phenomenological approach. The findings reveal that the dissonance between the promise of convenience and the technical reality of the system gave rise to a layered trust crisis and a paradoxical perception of compliance risk, which in turn drove MSMEs to develop informal adaptive strategies to sustain their compliance. Theoretically, the study extends the slippery slope framework by integrating a multidimensional conception of trust and a risk dimension into the context of digital tax system transitions. Practically, the findings underscore the need for an inclusive redesign of the Coretax interface, more transparent crisis communication by the tax authority, and structured, continuous mentoring for MSMEs.
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