Muhammad Wildan, . (2025) PERBANDINGAN IMPLEMENTASI PELAPORAN PAJAK PENGHASILAN PASAL 23 ANTARA CORETAX DAN DJP ONLINE. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to compare the implementation of Income Tax (PPh) Article 23 reporting using two systems: Coretax and DJP Online. The analysis focuses on reporting procedures, operational convenience, time efficiency, as well as the advantages and disadvantages of each system. The research method used is a case study, with data collected through direct observation during an internship program at the company where the study was conducted. This method ensures that the data obtained is practical, real, and relevant to actual field conditions. The results indicate that Coretax offers superior automation features that significantly accelerate the process of creating withholding tax certificates and simplify the overall reporting process. Coretax also provides better data integration, reducing the risk of input errors. On the other hand, DJP Online is considered more straightforward and accessible for new users or beginner taxpayers, but it still requires many manual steps that tend to slow down the workflow. Based on these findings, the study concludes that digital reporting systems like Coretax can improve efficiency and accuracy in tax administration. Therefore, the development and utilization of information technology in tax systems should continue to be encouraged to enhance taxpayer compliance and the quality of tax services in Indonesia.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102036} [Pembimbing: Rahmasari Fahria] [Penguji 1: Agus Maulana] [Ketua Penguji: Andy Setiawan] |
| Uncontrolled Keywords: | Tax Reporting, Reporting Efficiency, Coretax, DJP Online |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MUHAMMAD WILDAN |
| Date Deposited: | 08 Sep 2025 06:23 |
| Last Modified: | 09 Sep 2025 04:48 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37343 |
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