The digital transformation of tax administration through the Coretax system is expected to improve efficiency and taxpayer compliance. However, previous studies indicate that several challenges remain, such as mismatched tax rates and reporting errors in Income Tax Article 23, particularly in the freight forwarding service sector. This condition raises the question of how effectively Tax Consulting Firms (KKP) have implemented Coretax to ensure client compliance with tax regulations. This study aims to analyze the implementation of withholding, depositing, and reporting mechanisms for Income Tax Article 23 on freight forwarding services at KKP XXX and to evaluate the effectiveness of the Coretax system in supporting tax compliance. The research employs a descriptive qualitative approach with data collected through interviews, observations, literature review, and documentation. The findings show that KKP XXX has fulfilled all tax obligations in accordance with the regulations, including applying the 2% withholding rate and conducting automatic reporting through Coretax. The system enhances administrative efficiency and reporting accuracy through the integration of payment and reporting processes. This study emphasizes that tax digitalization through Coretax strengthens the role of KKP as a technology-based compliance facilitator and provides a scientific contribution to the development of an adaptive and accurate digital taxation system.
Copyrights © 2025