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Nur Afiah, Nur
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Journal : Jurnal Ilmiah Multidisiplin Indonesia

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Analysis of the Impact of Unified E-Bupot on Compliance with Income Tax Article 23 Withholding, Payment, and Reporting at PT Samudera Makassar Logistik Irwanti, A. Azzahra Asri; Hamzah, Hajrah; Afiah, Nur
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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Abstract

This study aims to analyze the implementation of the Unification e-Bupot system in the process of withholding, depositing, and reporting Article 23 Income Tax at PT Samudera Makassar Logistik, assess its compliance with applicable tax regulations and procedures, and test the impact of Unification e-Bupot on company compliance in depositing and reporting Article 23 Income Tax. This study uses a qualitative method with a focus on the impact of the implementation of the Unification e-Bupot system on company compliance in fulfilling its tax obligations during the period April 2022 to April 2024. Data were collected through documentation and interviews, then analyzed using four components: data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Unification e-Bupot system has had a positive impact by simplifying the process of withholding, depositing, and reporting Article 23 Income Tax, and its implementation is in accordance with applicable tax regulations, although there are still delays caused by external factors such as server disruptions. Overall, PT Samudera Makassar Logistik is assessed as a compliant taxpayer based on Norman D. Nowak's compliance theory and the Minister of Finance Regulation Number 39/PMK.03/2018. The implementation of the e-Bupot Unification system has been proven to increase efficiency and compliance in fulfilling tax obligations.
Co-Authors Abdul Haris Abdul Haris Sunubi Adil, Andi Syaripa Nur Aldyta Afifah, Evi Ana Fitriana Anandasari, Tasya Anggriana, Siti Annisa, Dian Anwar, Azwar Arifin, Arif Zaenal Ariya, Muhammad Arqam, Arqam Aspri, Ahmad Rizaldi Asri, Rahmatul Azis, Fajriani Azisah, Nur Azizah, Friska Rahmatika Bahrun, Sultan Adam Chalid, Lukman Dalimunthe, Muhammad Rizqan Ahsanu Daniel Happy Putra Darwis, Marina Dayu, Dian Permatasari Kusuma Dunakhir, Samirah Fakhruddin, Zulfah Fauziah Fauziah Febrianti, Andi Muzdalifah Ferdi Ferdiansyah, Lalu Ferdiansyah, Lalu Ferdi Fitriyani, Nurleli Gunawan, Arbella Rizkia Hamzah Hamzah Hamzah, Hajrah Handayani, A. Asti Haq, Nursyam Arifa Hariany Idris Hasrati, Hasrati Hermawati Hermawati, Hermawati Hiljati, Hiljati Holiah, Iis Huriyah, Andi Husnul Idris, Nur Irsan Ika Putri, Hindong Irham Irham Irmayani, I. Irwanti, A. Azzahra Asri Istiq'faroh, Nurul Jafar N, Muhammad Kamil Juniwati Juniwati Kadir, Amiruddin M. Ridwan Tikollah Mahmud, Basri Mandung, Fitriani Mas’ud, Masdar Mauliza, Rully Muhammad Arif Muhammad Azis Muhammad Haramain Muin, Rahmawati Mujahid Mujahid, Mujahid Mukhammad Idrus Munawwarah Munawwarah, Munawwarah Murtadho, Fawwaz Mustary, Emilia Muthaharah, Fitria Mutiara Putri, Mutiara Nana Suryana Nasriani Nasriani Nathania Pratiwi Nuraisyiah Nuriman Nurlela Penampe, Marie Anne Ester Pirsya, Pirsya Purnomo, Bintoro Bagus Puspitasari, Feni Rijal, Abdul Rizaldi Aspri, Ahmad Rohanah, Rohanah Rosaninda, Rosaninda Rustam, Utari Ryketeng, Masdar S, Masnawaty Safiruddin Al Baqi, Safiruddin Sahade Sahade Salsabila, Adinda Aura Sam, Andi Aliyyah Ramadhani Samaun, Siti Salina Samsinar Samsinar Samsinar Sappeami, Sappeami Saputra, Fadhli Arief Sri Wahyuni Sugiati Sugiati Suliyanti Sulvinajayanti Suriyanti, S. Syamsinar Tenribali, Andi Anugrah Caezar Tjalla, Maghdalena Zulaita