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All Journal JURNAL LENTERA AKUNTANSI DIVERSITY: Journal of Multi Science Linearity
Gunawan, Enggun
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Journal : JURNAL LENTERA AKUNTANSI

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PENGHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPH UNIFIKASI DENGAN SISTEM CORETAX PADA PT XYZ Gunawan, Enggun; Fitria, Nabiilah Putri; Fibriyadi, Istna
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1647

Abstract

This study aims to analyze the calculation, payment, reporting, and recording of Unified Income Tax (PPh) using the Coretax system at PT XYZ. The Coretax system is a digital tax platform developed by the Directorate General of Taxes to improve the efficiency and accuracy of tax administration. The research method used was a case study with a descriptive qualitative approach, which included direct observation, interviews, and documentation at PT XYZ. The results indicate that the implementation of the Coretax system helps the company calculate Unified Income Tax more accurately and efficiently, and facilitates timely tax payment and reporting. Furthermore, tax recording becomes more systematic and well-documented. However, challenges remain in terms of user adaptation and technical system constraints. Therefore, ongoing training and technological infrastructure improvements are key to optimizing the Coretax system within the company environment. This research contributes to a better understanding of the integration of digital technology in corporate tax administration.
Co-Authors Fibriyadi, Istna Fitria, Nabiilah Putri Maulidah Rahma Supadi Bambang Sutrisno