<![CDATA[This study aims to determine the implementation of the administration and reporting of Income Tax (PPh) Article 21 and Income Tax (PPh) Article 23 using the Coretax system at Láska Hotel Sukabumi, as well as to identify the obstacles encountered and the efforts made in its implementation. This study employed a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation, and were analyzed using the Miles and Huberman model with the assistance of NVivo software. The results of the study indicate that the administration and reporting of Income Tax (PPh) Article 21 and Income Tax (PPh) Article 23 have been carried out using the Coretax system in accordance with applicable tax regulations. In its implementation, the company still uses Microsoft Excel as a supporting tool for calculation, recapitulation, and data validation before the data are entered into the Coretax system. The obstacles encountered include errors during data saving, sudden system logouts, instability of the Coretax website, the absence of written Standard Operating Procedures (SOPs) related to the use of Coretax, limited socialization regarding the use of Coretax, and the implementation of tax administration duties that are still handled by a single individual. The efforts made to overcome these obstacles include entering data earlier and utilizing tax communities as a source of information. Despite these obstacles, the administration and reporting obligations for Income Tax (PPh) Article 21 and Income Tax (PPh) Article 23 can still be carried out in accordance with the applicable regulations and deadlines.]]>
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