Pelaporan Pajak Penghasilan Pasal 23 Berbasis Coretax atas Jasa Service Mobil pada PT ABC

Abstract

As a developing country, Indonesia requires substantial funding to support national development across various sectors, such as infrastructure, education, health, security, and sustainable economic growth. One of the main sources of state revenue comes from taxes, which contribute significantly to the State Budget (APBN). Therefore, taxpayer compliance in fulfilling tax obligations, particularly Income Tax (PPh) Article 23, is a crucial aspect in supporting state revenue. This Final Project aims to identify and explain the reporting mechanism for Article 23 Income Tax (PPh) based on the Coretax system for car service at PT ABC. The methods used in this qualitative and quantitative study include observation, interviews, literature review, and documentation. Observations were conducted directly at the office of Tax Consultant Raffin A. Rahman, while interviews were conducted with the parties responsible for tax management. Literature review served as the theoretical foundation, while documentation was used as supporting data in the form of PPh Article 23 withholding certificates. The results of the discussion indicate that the reporting of Article 23 Income Tax at PT ABC has been carried out in accordance with regulations through the integrated Coretax system up to the issuance of the Electronic Receipt (BPE). Additionally, transactions for car service are subject to a 12% VAT under the “Other Value” tax base mechanism because they fall under Taxable Services (JKP). This VAT is recorded as input tax in the periodic VAT return. Thus, the implementation of Coretax demonstrates that PT ABC has fulfilled its tax obligations in an integrated and efficient manner, in accordance with applicable regulations.