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All Journal Jambi Accounting Review (JAR)
Hartoyo, Makailah
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Economics, Econometrics & Finance

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MECHANISM FOR REPORTING ANNUAL INDIVIDUAL INCOME TAX SPT THROUGH THE CORETAX SYSTEM FOR EMPLOYEES OF PT. PLN (PERSERO) UP3 JAMBI Hartoyo, Makailah; Brilliant, Aulia Beatrice
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/z6dj4z07

Abstract

The research in this Final Project Report aims to examine the reporting mechanism for Annual Personal Income Tax (PPh) Notification Letters (SPT) for employees at PT PLN (Persero) UP3 Jambi using the Coretax application. This study employed a qualitative descriptive method through data collection techniques such as observation, interviews, and documentation. The results indicate that Coretax implementation can improve the effectiveness and simplify the Annual SPT reporting process. However, several obstacles were encountered, such as user adjustment to the new system and server stability issues. Overall, the Annual SPT reporting mechanism has been implemented in accordance with applicable tax regulations.
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