Finding a Way Out: Overcoming the Administrative Maze in National Tax Services
Keywords:
Tax, Administrative Labyrinth, Service.Abstract
The taxation sector is a main pillar in the structure of state revenue that demands high efficiency; in reality, taxpayers are often trapped in the complexity of procedures resembling an administrative labyrinth. Digital transformation through the Core Tax Administration System (CTAS) becomes a new hope in simplifying the tax business processes in Indonesia. The aim of this study is to analyze the anatomy of the tax bureaucracy that hinders service efficiency, assess the economic impact of administrative complexity on state revenue, and formulate simplification strategies through advanced information technology integration. The administrative labyrinth is caused by unsynchronized regulatory structures and manual bureaucratic processes that have not been fully digitally integrated. The complexity of the system not only increases operational costs for taxpayers but also creates psychological barriers that damage the relationship between the state and society (social contract). The implementation of the Core Tax Administration System (CTAS) is a crucial step that is effective in cutting redundant bureaucracy. However, the effectiveness of this technology must be accompanied by regulatory simplification so that the digital system does not merely 'transfer' manual complexity into a digital form, but truly simplifies the substance of the tax
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