Pengaruh Kompetensi SDM, Literasi Pajak dan Implementasi Sistem Aplikasi Coretax terhadap Kualitas Informasi Laporan Pajak di Polres Brebes

The purpose of this study is to determine and analyze the influence of human resource competency, tax literacy, and the implementation of the Coretax application system on the quality of tax report information at the Brebes Police Resort (Polres Brebes), both partially and simultaneously. The research population consisted of 668 employees. The sample was determined using the Slovin formula with a 10% error tolerance and incidental sampling technique, resulting in 87 respondents. The data used were primary data obtained from respondents’ questionnaire answers. Hypothesis testing was conducted using SPSS 25 software. The theoretical foundations used in this study include the Theory of Planned Behavior (TPB), human resource competency, tax literacy, Coretax, and information quality. The results showed that human resource competency has a positive and significant effect on the quality of tax reports at Polres Brebes. Tax literacy also has a positive and significant effect on the quality of tax reports at Polres Brebes. Furthermore, the implementation of the Coretax application system has a positive and significant effect on the quality of tax reports at Polres Brebes. Simultaneously, human resource competency, tax literacy, and the implementation of the Coretax application system have a positive and significant effect on the quality of tax report information at Polres Brebes.