Peran Konsultan Pajak Dalam Implementasi Cortex Untuk Meningkatkan Kepatuhan Wajib Pajak Dalam Melaksanakan Kewajiban Perpajakan

Abstrak

The The digital transformation of Indonesia’s tax system through the Cortex application has imposed rapid adaptation demands on taxpayers. Amid technological complexity and procedural shifts, tax consultants are presumed to play a critical role in bridging this digital system to enhance tax compliance. This study aims to analyze and synthesize findings from various sources regarding the role of tax consultants in Cortex implementation and its impact on taxpayer compliance. A systematic literature review was conducted using a descriptive qualitative approach. Data sources included peer-reviewed journal articles, conference proceedings, publications from tax institutions. The data were analyzed through content analysis and thematic synthesis to identify patterns of consultant roles and contributions. The findings reveal five key roles of tax consultants in the context of Cortex implementation: (1) Educators who provide operational understanding of the system; (2) Implementors who assist with installation and configuration; (3) Troubleshooters who resolve technical issues; (4) Regulatory Navigators who translate legal provisions into technical practices; and (5) Compliance Facilitators who ensure timely and accurate fulfillment of tax obligations. These insights offer a conceptual foundation for strengthening the role of tax consultants in supporting inclusive and sustainable tax digitalization