TINJAUAN PROSEDUR PEMOTONGAN PPH PASAL 21 ATAS GAJI KARYAWAN PADA APLIKASI CORETAX DI PT ABC

Risanti Saqinah, . (2026) TINJAUAN PROSEDUR PEMOTONGAN PPH PASAL 21 ATAS GAJI KARYAWAN PADA APLIKASI CORETAX DI PT ABC. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research study aims to identify the processes involved in recording Income Tax (PPh) Article 21 deductions and to evaluate the various challenges encountered during the implementation of the Coretax system at PT ABC. The method used is descriptive qualitative, with data collected through observation, interviews, and documentation studies. The results of the study show that the PPh Article 21 deduction process consists of four stages: tax calculation based on the Average Effective Rate (TER) in accordance with Minister of Finance Regulation (PMK) Number 168 of 2023, creation of deduction evidence through e-Bupot BP21, reporting of electronic Periodic Tax Returns (SPT) Masa, and payment using a billing code. The obstacles found include dependence on the stability of the internet network and the Directorate General of Taxes (DJP) server, lack of staff understanding, and the potential for data input errors. The Coretax system provides benefits in the form of increased administrative efficiency, automatic data integration, and improved tax accuracy. The study recommends the provision of adequate technological infrastructure, ongoing training programs, and the creation of Standard Operating Procedures (SOPs) to optimize the implementation of Coretax.

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil: 2210102074] [Pembimbing: Bunga Anisah Harared] [Penguji 1: Rahmiyatus Syukra] [Ketua Penguji : Yongky Rangga Yuda Nugraha]
Uncontrolled Keywords:	Income Tax Article 21, e-Bupot, Coretax, Withholding, Tax Return
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	RISANTI SAQINAH
Date Deposited:	26 Aug 2026 08:24
Last Modified:	26 Aug 2026 08:24
URI:	http://repository.upnvj.ac.id/id/eprint/50761

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