<![CDATA[The implementation of the Core Tax Administration System (CTAS) or Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP) transformation has significantly simplified reporting of Unified Income Tax Periodic Tax Returns. The implementation of Unified Income Tax in the retail sector with high transaction volumes demands an accurate and efficient level of tax compliance. PT MDIH is one of the largest retail companies with a high level of complexity and transaction volume, making it prone to errors during tax withholding and collection. Utilization of the PSIAP Application plays an important role in minimizing the risk of errors in the tax collection and withholding process and minimizing the risk of errors. This study aims to analyze PT MDIH's tax compliance with the Unified Income Tax implementation mechanism and the obstacles faced and evaluate the effectiveness of the PSIAP Application in risk mitigation. This study uses a qualitative method with a descriptive case study approach. Data collection was carried out through interviews, observations, and descriptive analysis. The results of the study indicate that PT MDIH's tax compliance in collecting and withholding Unified Income Tax is classified as good and in accordance with applicable regulations. Unified Income Tax through PSIAP runs systematically through vendor data integration, making it more efficient and minimizing calculation errors. However, PT MDIH still faces technical obstacles such as data input errors, limited user understanding, system downtime during the application transition period, and massive delays in invoice data reconciliation. However, overall, the PSIAP application is quite effective in mitigating risks, significantly improving the company's formal and material compliance. It only requires improvements in internal controls and user competency for employees.]]>
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