<![CDATA[The implementation of the Coretax Administration System represents a major transformation in Indonesia’s tax administration aimed at improving the effectiveness, efficiency, and transparency of tax administration through integrated business processes. This study analyzes Value Added Tax (VAT) calculation and reporting practices in property and real estate companies, examines changes in the input VAT crediting mechanism following the implementation of Coretax, and identifies administrative and technical challenges encountered by taxpayers. Using a descriptive qualitative approach, data were collected through in-depth interviews, observation, and documentation involving tax officers, an accounting and tax manager, a tax consultant, and an Account Representative from the Directorate General of Taxes. The findings indicate that VAT calculation and tax invoice issuance have generally been conducted in accordance with applicable regulations. Coretax has improved VAT administration through data integration, prepopulated data, automatic taxpayer identification, and validation processes that support reporting accuracy and efficiency. However, challenges remain, including transaction data changes, transaction cancellations, invoice discrepancies, data reconciliation requirements, and occasional system disruptions near tax reporting deadlines. The study highlights the importance of internal controls, periodic reconciliation, and continuous system improvement in supporting effective VAT administration within the property and real estate sector.]]>
