This research analyzes the implementation of the Core Tax Administration
System (CTAS) in fulfilling the principle of accessibility in public services for
taxpayers at the Tax Service Office (KPP) Pratama Yogyakarta. Tax revenue
constitutes the primary source of state income; therefore, improving taxpayer
compliance through efficient and accessible administrative services is essential.
The implementation of CTAS represents a strategic modernization effort by the
Directorate General of Taxes to enhance efficiency, transparency, and accuracy in
tax administration through digital integration.This study employs an empirical
legal research method, utilizing primary data obtained through interviews with tax
officials at KPP Pratama Yogyakarta and secondary data derived from statutory
regulations and relevant literature. The research examines whether the
implementation of CTAS has met the principle of accessibility as regulated under
Law Number 25 of 2009 on Public Services, particularly in terms of speed,
convenience, and affordability.The findings indicate that the implementation of
CTAS has generally contributed to improving administrative efficiency and
simplifying tax reporting and payment processes through electronic systems.
However, several obstacles remain, including server response delays due to high
real-time traffic, system bugs affecting reporting and validation processes, and
technical readiness challenges. To address these issues, KPP Pratama Yogyakarta
has undertaken efforts such as gradual system socialization, taxpayer education,
technical improvements, and enhanced assistance services.In conclusion, although
CTAS has significantly supported the realization of accessible public services,
further optimization and technical refinement are required to fully achieve the
principle of accessibility for taxpayers.