The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences)
2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences

CALCULATION, PAYMENT, REPORTING, AND RECORDING OF VALUE ADDED TAX USING THE CORETAX SYSTEM AT PT. EKASAPTA PRIMA MAKMUR

Thania Shaumy Ramadhan (Computerized Accounting Study Program, Politeknik LP3I Jakarta)



Article Info

Publish Date
19 Aug 2026

Abstract

This study aims to determine the process of calculating, depositing, reporting, and recording Value Added Tax (VAT) as well as the implementation of the Coretax system at PT. Ekasapta Prima Makmur. The research method used is a descriptive method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the VAT calculation has been carried out in accordance with applicable tax regulations using an 11% VAT rate on the Tax Base (DPP). The process of depositing and reporting VAT is conducted electronically through the Coretax system, starting from input tax crediting to the reporting of the VAT Periodic Tax Return. The implementation of the Coretax system helps the company improve the effectiveness and efficiency of tax administration, although there are still several obstacles in its implementation

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Journal Info

Abbrev

ic-bests

Publisher

Subject

Description

The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences) (E-ISSN 3164-077X) is an international scientific forum that aims to bring together academics, researchers, practitioners, and policymakers from various disciplines to share knowledge, research findings, ...