The Role of the Core Tax Administration System in Minimizing Tax Risks and Enhancing Business Continuity at PT Bintang Angkasa Anugrah
DOI:
https://doi.org/10.32832/neraca.v21i2.24781Keywords:
Core Tax Administration System, Tax Risk, Business Continuity, Going Concern, Tax ComplianceAbstract
This study aims to analyze the role of the Core Tax Administration System in minimizing tax risks and improving business continuity at PT Bintang Angkasa Anugrah. Prior to the system implementation, the company faced a fragmented tax administration process, high reliance on manual procedures, delayed tax reporting and payment, and exposure to administrative sanctions. This research employed a qualitative case study approach. Data were collected through in-depth interviews, direct observation, and documentation of tax compliance activities covering the period from 2022 to early 2026. The data were analyzed using the Miles and Huberman model and validated through triangulation. The findings indicate that the accuracy of tax reporting, payment, and calculation improved substantially after the full implementation of the system. The Core Tax Administration System facilitates real-time data reconciliation, reduces administrative errors, and effectively minimizes tax-related risks. Furthermore, it enhances operational efficiency, cash flow stability, and the company’s reputation. These results align with the Theory of Planned Behavior, which suggests that greater perceived behavioral control encourages higher tax compliance. In conclusion, the Core Tax Administration System plays a significant role in strengthening tax compliance, supporting financial stability, and promoting the long-term sustainability of the company
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