Fitri Amelia Ramadhani, . (2025) IMPLEMENTASI PPH 21 TER METODE GROSS UP DENGAN CORETAX : Studi Kasus PT ABC. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study analyzes the application of the gross-up method in calculating and reporting Income Tax Article 21 (PPh 21) using the Coretax application at PT ABC. The aim is to evaluate the effectiveness of the average effective rate (TER) in digital reporting based on PMK 168 of 2023 and PMK 81 of 2024. Data were collected through observation, interviews, and documentation. Activities included calculating PPh 21, generating withholding slips and billing codes, and filing monthly returns using Coretax. The results show that the gross-up method improves compliance and transparency in tax reporting. Coretax streamlines tax administration, though issues remain in regenerating billing codes during underpayment cases near deadlines. The author suggests system improvements and enhanced staff skills through digital tax training.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102018] [Pembimbing: Suparna Wijaya] [Ketua Penguji: Ferry Irawan] [Penguji 1: Ekawati Jati Wibawaningsih] |
| Uncontrolled Keywords: | Coretax, Gross-Up, PPh Article 21, Reporting, TER. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | FITRI AMELIA RAMADHANI |
| Date Deposited: | 22 Aug 2025 03:15 |
| Last Modified: | 22 Aug 2025 03:15 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37626 |
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