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Linda Santioso
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara Jakarta
Decision Sciences, Operations Research & Management Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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MITIGASI RISIKO PAJAK PERUSAHAAN SAAT IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) Linda Santioso; Annabella Nathalie Ibrahim; Aldian Salim
Jurnal Serina Abdimas Vol 4 No 2 (2026): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v4i2.37712

Abstract

The implementation of the Core Tax Administration System (Coretax) by the Directorate General of Taxes (DJP) has brought significant changes to tax administration in Indonesia. This system is integrated, transparent, and sophisticated, thereby affecting how taxpayers conduct tax planning and risk mitigation. Although Coretax has not completely eliminated tax avoidance practices, it has significantly reduced the space to do so. Therefore, the main strategies in tax mitigation and planning in the Coretax era focus on compliance, data accuracy, and tax optimization in accordance with legal provisions. The purpose of tax risk mitigation in the Coretax era is to reduce the negative impact of an increasingly integrated and transparent tax administration system. For taxpayers, the presence of Coretax brings major changes that require adjustments in tax compliance management strategies. Through tax risk mitigation, companies can reduce tax burdens and take effective preventive measures to avoid future problems. Audits conducted by the tax authorities in previous years have encouraged management to improve tax management to be more optimal and efficient. This indicates that there are still many aspects that companies can enhance in fulfilling their tax obligations. The company will minimize risks related to tax obligations, especially in the era of digitalized Coretax system implementation. Penerapan Sistem Inti Administrasi Perpajakan (Core Tax Administration System atau Coretax) oleh Direktorat Jenderal Pajak (DJP) mampu memberikan perubahan yang besar terhadap administrasi perpajakan di Indonesia. Sistem ini bersifat terintegrasi, transparan, dan canggih, sehingga memengaruhi cara wajib pajak dalam melakukan perencanaan serta mitigasi risiko pajak. Walaupun Coretax system belum sepenuhnya menghapus praktik penghindaran pajak, sistem ini secara nyata mempersempit ruang gerak untuk melakukannya. Oleh karena itu, strategi utama dalam mitigasi dan perencanaan pajak pada era Coretax system berfokus pada kepatuhan, ketepatan data, serta optimalisasi pajak yang sesuai ketentuan hukum. Tujuan mitigasi risiko pajak pada masa Coretax system adalah mengurangi dampak negatif dari sistem administrasi perpajakan yang semakin terintegrasi dan transparan. Bagi Wajib Pajak, keberadaan Coretax system membawa perubahan besar yang menuntut penyesuaian strategi dalam pengelolaan kepatuhan pajak. Melalui mitigasi risiko pajak, perusahaan dapat menekan beban pajak dan mengambil langkah preventif yang efektif agar tidak menimbulkan masalah di masa mendatang. Pemeriksaan yang dilakukan otoritas pajak pada tahun-tahun sebelumnya membuat manajemen berusaha meningkatkan pengelolaan pajak supaya lebih optimal dan efisien. Hal ini menunjukkan bahwa masih banyak hal yang dapat dilakukan dan ditingkatkan Perusahaan dalam melaksanakan kewajiban perpajakan. Perusahaan akan meminimalkan risiko-risiko berkaitan kewajiban perpajakan terlebih di era digitalisasi implementasi coretax system administration.
PENDAMPINGAN AKTIVASI AKUN CORETAX DAN PELAPORAN SPT TAHUNAN PRIBADI KARYAWAN Linda Santioso; Annabella Nathalie Ibrahim; Eryca Sutrisno
Jurnal Serina Abdimas Vol 4 No 3 (2026): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v4i3.39126

Abstract

The deadline for filing the Annual Individual Income Tax Return (Annual Tax Return) for the 2025 Tax Year was March 31, 2026. The implementation of the Directorate General of Taxes (DGT) Coretax system has presented challenges for employees in independently activating their accounts and filing their Annual Tax Returns, particularly in companies with a large number of employees. This community service activity aimed to improve employees’ ability to activate their DGT Coretax accounts and electronically file their Individual Annual Tax Returns. The activity was conducted at one company with approximately 40 employees and was represented by 7 participants. The activity methods included education on Annual Tax Return obligations, demonstrations and hands-on practice in Coretax account activation, assistance in completing the Annual Tax Return, and verification of filing results. Evaluation was conducted through observation of participants’ practices, verification of data completeness, comparison of participants’ abilities before and after the assistance, and verification of successful account activation and issuance of the Electronic Receipt (Bukti Penerimaan Elektronik/BPE). The results showed that all 7 participants who received assistance successfully completed the Coretax account activation process and gained an understanding of how to complete their Annual Tax Returns based on their respective tax data. The measurable achievements were demonstrated by successful account activation, preparation of the required tax data, completion of the Annual Tax Return, and issuance of the Electronic Receipt (BPE) for participants who completed the filing process. This activity helped reduce employees’ difficulties in transitioning from the previous tax filing mechanism to the DGT Coretax system and improved their readiness to fulfill their Annual Tax Return filing obligations electronically. ABSTRAK Batas waktu pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi Tahun Pajak 2025 adalah 31 Maret 2026. Implementasi sistem Coretax DJP menimbulkan tantangan bagi karyawan dalam melakukan aktivasi akun dan pelaporan SPT secara mandiri, khususnya pada perusahaan dengan jumlah karyawan yang besar. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kemampuan karyawan dalam mengaktifkan akun Coretax DJP dan melaporkan SPT Tahunan Orang Pribadi secara elektronik. Kegiatan dilaksanakan pada satu perusahaan dengan jumlah sekitar 40 karyawan dan diwakili oleh 7 peserta. Metode kegiatan meliputi penyuluhan mengenai kewajiban SPT Tahunan, demonstrasi dan praktik langsung aktivasi akun Coretax, pendampingan pengisian SPT, serta verifikasi hasil pelaporan. Evaluasi dilakukan melalui observasi praktik, pemeriksaan kelengkapan data, perbandingan kemampuan sebelum dan sesudah pendampingan, serta verifikasi keberhasilan aktivasi akun dan Bukti Penerimaan Elektronik (BPE). Hasil kegiatan menunjukkan bahwa 7 peserta yang mengikuti pendampingan dapat menyelesaikan proses aktivasi akun Coretax dan memperoleh pemahaman dalam pengisian SPT Tahunan sesuai data perpajakan masing-masing. Capaian terukur kegiatan ditunjukkan oleh keberhasilan aktivasi akun, tersusunnya data yang diperlukan untuk pelaporan, terselesaikannya pengisian SPT, dan diperolehnya BPE bagi peserta yang menyelesaikan pelaporan. Kegiatan ini membantu mengurangi kendala karyawan dalam beralih dari mekanisme pelaporan sebelumnya ke sistem Coretax DJP serta meningkatkan kesiapan karyawan dalam memenuhi kewajiban pelaporan SPT Tahunan secara elektronik.
Co-Authors Aldian Salim Annabella Nathalie Ibrahim Eryca Sutrisno