Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi

Perbandingan Efisiensi Pelaporan PPh 21 : Manual Vs XML pada Aplikasi Coretax

Setyomurti, Septiana Tri (Unknown)
Sucahyati, Diarany (Unknown)



Article Info

Publish Date
31 Aug 2026

Abstract

This study examines the use of the XML method in the Coretax application for Income Tax (PPh) Article 21 reporting at an Accounting Services Office using a qualitative method and a descriptive approach through observation, documentation, and literature study during the internship program. The results of the study indicate that the use of the XML method simplifies the reporting process compared to the previous manual input method by accelerating the data input and upload process, reducing input errors, and improving the accuracy and efficiency of tax administration. Data integration through XML files also makes the reporting process more structured and practical. However, there are still several obstacles, such as XML file format errors and the need for users to have technical understanding of the Coretax system. Therefore, it is necessary to improve user understanding and optimize the system so that the PPh Article 21 reporting process can run more effectively and efficiently. In conclusion, digitalization through XML in Coretax greatly supports tax administration, but attention to technical aspects and user training is still needed. Thus, the synergy between enhancing user competence and refining the system becomes key to the long-term successful implementation of Coretax.

Copyrights © 2026






Journal Info

Abbrev

JURRIE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Rumpun Ilmu Ekonomi adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Pusat riset dan Inovasi Nasional, Universitas Sains dan Teknologi Komputer. Jurnal ini adalah jurnal Riset Rumpun Ilmu Ekonomi yang bersifat peer-review dan terbuka. Bidang kajian dalam ...