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All Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK
Achmad Hidayat, Rovino
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Religion Humanities Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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PENERAPAN SISTEM E-BUPOT UNIFIKASI UNTUK PELAPORAN PPH PASAL 23 Achmad Hidayat, Rovino; Diarany Sucahyati
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.2190

Abstract

Tax management is a crucial aspect in maintaining the stability and sustainability of a country's economy. Income Tax (PPh) is the main source of revenue for the government. Income Tax Article 23 is a tax that is deducted from income such as interest, royalties and dividends. Prior to the adoption of Unification e-Bupot, all administrative processes were carried out manually, which was often prone to errors and took a long time. This research aims to analyze the Unification e-Bupot system in reporting Income Tax Article 23 (PPh Article 23). E-Bupot Unification is an electronic innovation that facilitates online tax withholding and reporting, aiming to reduce fraud, increase accuracy and simplify the obligations of tax withholding agents. This research uses a qualitative descriptive approach by collecting data through observation, direct interviews and literature study. The analysis results show that e-Bupot Unification provides significant benefits in increasing taxpayer compliance and tax administration efficiency. However, technical challenges such as bugs in the system are also a major concern that needs to be addressed to improve the overall performance of this application.
Co-Authors Diarany Sucahyati