<![CDATA[This research aims to evaluate the calculation, collection, and reporting procedures of Article 4 Paragraph (2) Income Tax at the Department of Highways and Spatial Planning (DBMPR) of West Java Province for the 2025 fiscal year. The primary focus is to analyze the alignment of field tax practices with applicable regulations and the effectiveness of the new CoreTax digital system in supporting government tax administrative compliance. The research method employed is a qualitative approach with a case study design. Data were collected through field observations, structured interviews with treasurers and finance staff, and documentation from the CoreTax system. The results indicate that the tax calculation has been accurately executed using the automated system, despite challenges with short e-billing durations. Collection procedures are systematic through direct deductions by the Regional General Treasurer, yet obstacles remain regarding deposit balance discrepancies between regional financial systems (SIPD) and CoreTax. Regarding reporting, initial mass delays occurred during the February to May 2025 tax periods due to server instability and adaptation phases, but compliance improved significantly thereafter. This study concludes that while unification increases transparency, optimal system integration between local and central databases is urgently needed.]]>
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