Prosedur Pemotongan dan Pelaporan PPh Pasal 23 atas Jasa pada PT ABC melalui Coretax

Abstract

This report discusses the implementation of withholding, remittance, and reporting of Income Tax (PPh) Article 23 on services at PT ABC through the Coretax Administration System (Coretax). The purpose of this report is to understand the procedures for implementing PPh Article 23 and to identify the challenges encountered in using the Coretax system. In its implementation, PT ABC collaborates with Zainal Arifin Tax Consulting Firm to assist with tax administration processes and ensure compliance with applicable regulations. The process begins by calculating PPh Article 23 at a rate of 2% of the gross amount of taxable services. Following this, an Electronic Withholding Certificate (e-Bupot) is generated through Coretax. The system then produces a billing code used for tax payment. Once the payment is completed, reporting is carried out through the Unified Monthly Tax Return (SPT Masa Unifikasi) feature available in Coretax. The entire process is supported by the use of impersonate accounts and electronic signatures to ensure the security and validity of tax documents. In practice, several challenges were encountered, particularly slow system access during certain hours. These challenges were addressed by double-checking data, accessing the system outside peak hours, and improving staff understanding through training. The findings indicate that the use of Coretax, supported by tax consultants, improves the accuracy of tax calculations, simplifies tax administration processes, and helps companies fulfill their tax obligations in a timely manner in accordance with applicable tax regulations.