Persepsi Self-Efficacy Relawan Pajak Dalam Pendampingan Wajib Pajak Pada Era Coretax System Di KPP Pratama Jember

Abstract

This study aims to understand the self-efficacy perceptions of tax volunteers in assisting taxpayers during the implementation of the Coretax System at KPP Pratama Jember. The study employed a qualitative phenomenological approach, with data collected through in-depth interviews, field observations, and documentation. The informants were tax volunteers directly involved in assisting taxpayers. The findings indicate that volunteers’ self-efficacy developed throughout the adaptation process to the new digital tax system. Initially, some volunteers experienced low self-confidence due to limited experience and technical understanding. However, through experience, learning processes, training, and organizational support, their confidence gradually improved. Self-efficacy was reflected in more proactive, communicative, and effective service behavior toward taxpayers. Conversely, low self-confidence affected the quality of service provided. This study emphasizes that self-efficacy is an important factor in supporting the successful implementation of digital taxation systems.