Jambi Accounting Review (JAR)
Vol 7 No 1 (2026): Jambi Accounting Review (JAR)

MECHANISM FOR REPORTING ANNUAL INDIVIDUAL INCOME TAX SPT THROUGH THE CORETAX SYSTEM FOR EMPLOYEES OF PT. PLN (PERSERO) UP3 JAMBI

Hartoyo, Makailah (Unknown)
Brilliant, Aulia Beatrice (Unknown)

Article Info

Publish Date
30 Apr 2026

Abstract

The research in this Final Project Report aims to examine the reporting mechanism for Annual Personal Income Tax (PPh) Notification Letters (SPT) for employees at PT PLN (Persero) UP3 Jambi using the Coretax application. This study employed a qualitative descriptive method through data collection techniques such as observation, interviews, and documentation. The results indicate that Coretax implementation can improve the effectiveness and simplify the Annual SPT reporting process. However, several obstacles were encountered, such as user adjustment to the new system and server stability issues. Overall, the Annual SPT reporting mechanism has been implemented in accordance with applicable tax regulations.

Copyrights © 2026




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jambi Accounting Review (JAR)
Website

Abbrev

JAR

Publisher

Universitas Jambi

Subject

Economics, Econometrics & Finance

Description

Jurnal Jambi Accounting Review (JAR) merupakan publikasi ilmiah dari Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Topik-topik JAR berhubungan dengan segala aspek akuntansi, termasuk namun tidak terbatas pada topik-topik berikut ini: Akuntansi Keuangan Akuntansi manajemen ...