Jurnal Riset Manajemen dan Akuntansi
Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi

Penerapan E-Bupot PPh 23 Unifikasi dalam Sistem Coretax Sebagai Transformasi Digital Perpajakan Indonesia Pada PT ABC




Article Info

Publish Date
30 Apr 2025

Abstract

The digital transformation of taxation in Indonesia is an effort by the Directorate General of Taxes to enhance the efficiency and effectiveness of the national tax system. This study aims to analyze the implementation of E-Bupot PPh 23 Unification within the CoreTax system at PT ABC as part of Indonesia's digital tax transformation. The research method used is descriptive qualitative through observation and documentation of the use of E-Bupot PPh 23 unification. The research results indicate that the integration of E-Bupot PPh 23 Unification into the CoreTax system has improved operational efficiency through the automation of tax calculations by 2% of the gross amount for services and the unification of the processes of creating withholding tax certificates, deposits, and SPT reporting into one platform. Although challenges were found in user adaptation and integration with existing infrastructure, this digital transformation has streamlined the tax administration process at PT ABC and reflects progress in tax reform in Indonesia.

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Journal Info

Abbrev

jurima

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Riset Manajemen dan Akuntansi (JURIMA) : ISSN:2827-8569 (cetak), ISSN: 2827-8577 (Online) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan ...