A Phenomenological Study: Human Error in the Implementation of the Coretax System
DOI:
https://doi.org/10.31000/wn117c42Keywords:
Human Error, Coretax System, Digital Tax AdministrationAbstract
This study is entitled “A Phenomenological Study of Human Error in the Coretax System Application” and aims to analyze the phenomenon of human error that occurs in the use of the Coretax System application and to identify the factors causing user errors in digital tax administration processes. The method used in this study is a descriptive qualitative method with a phenomenological approach, while the data collection techniques include observation, interviews, and literature studies. The results show that human errors in the Coretax System application still frequently occur, such as data input errors, data inconsistencies, misunderstandings of system features, and users’ limited digital literacy. In addition, technical factors such as system complexity and application disruptions also contribute to user errors. The impacts of these phenomena include reduced effectiveness of tax administration, an increased risk of data errors, and delays in the tax reporting process. Therefore, improving user competencies, providing continuous training, and developing a more user-friendly system are necessary to minimize human errors in the use of the Coretax System application.
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