Jurnal Riset Manajemen dan Akuntansi
Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi

Implementasi Coretax untuk Efisiensi e-Bupot PPh Pasal 23: Studi Kasus pada KKP BTS Consulting di Sidoarjo

M Angsori (Universitas Pembangunan Nasional Veteran Jawa Timur)
Selma Putri Safira (Universitas Pembangunan Nasional Veteran Jawa Timur)



Article Info

Publish Date
31 Aug 2026

Abstract

This study aims to examine the effect of the Coretax Administration System implementation on the efficiency of e-Bupot Income Tax Article 23 preparation at KKP BTS Consulting in Sidoarjo. Tax Consultant Offices, as providers of professional tax consulting services, are required to adapt swiftly to the modernization of Indonesia’s tax administration system. This study employs a descriptive qualitative approach, with primary data collected through in-depth interviews with a senior staff and a junior staff member at KKP BTS Consulting, supplemented by secondary data from relevant literature, academic journals, and official DJP publications. The findings reveal that the Coretax System facilitates the e-Bupot preparation process, particularly through the use of XML templates that synchronize directly with the system in real time, thereby reducing manual input, minimizing human error, and accelerating the overall reporting process. However, implementation challenges persist, including system instability during peak access hours, technical errors, and the need for adequate user training. These findings carry important implications for the Directorate General of Taxes (DGT) and business entities in accelerating digital transformation within the taxation sector.

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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 ...