Main Article Content
Abstract
This study explores public sentiment toward Indonesia’s new digital tax administration system, known as Coretax, by analyzing conversation among tax-savvy users in a WhatsApp Group. Public sentiment was analyzed by examining more than 53,000 messages using a lexicon-based approach to classify them into positive, negative or neutral categories. The findings reveal that negative sentiment dominates (39%), indicating frequent technical issues, procedural confusion, and access problems during Coretax’s early implementation phase in 2025. However, neutral (31.5%) and positive (29.5%) messages show that users also shared information and expressed appreciation, especially during successful interactions. Spikes in communication occurred during major events such as webinars and statutory tax filing deadlines. This study provides a novelty using real-time peer-to-peer digital conversations to capture how knowledgeable users experience tax digitalization in its earliest months. The findings suggest that user-oriented design, clearer guidance, and responsive communication are essential for improving user experience in digital tax reforms.
Keywords
Article Details
Copyright (c) 2025 Jurnal Akuntansi dan Auditing Indonesia

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).