Mekanisme Pelaporan SPT Masa Pajak Pertambahan Nilai CV XYZ Berbasis Coretax pada KKP Garfild Posumah

Abstract

Taxes are the primary source of government revenue, with Value-Added Tax (VAT) being one of the largest contributors to the State Budget (APBN). In line with technological advancements, the government has reformed tax administration through the implementation of the Core Tax Administration System (Coretax) to improve the efficiency, transparency, and accuracy of tax management. This final thesis aims to understand and explain the mechanism for reporting Value-Added Tax (VAT) Notification Letters at CV XYZ, which uses the Coretax system at the Garfild Posumah Tax Consulting Office (KKP). The method used is qualitative descriptive, with data collection techniques including observation, interviews, literature review, and documentation. The results show that the Value-Added Tax (VAT) Return reporting mechanism begins with the creation of output tax invoices, the crediting of input tax invoices, and culminates in VAT reporting via Coretax. This system facilitates the integration of transaction data, making the reporting process more effective and systematic. In practice, the use of paper tax invoices still occurs, but they can still be reported using the features available in Coretax. Calculation results show that Input Tax exceeds Output Tax, resulting in an overpayment for CV XYZ, which has filed for a refund in accordance with applicable tax regulations. Thus, the implementation of Coretax in VAT return filing has proven to improve the efficiency of tax administration, although it still requires greater technical understanding on the part of taxpayers and system improvements by the Directorate General of Taxes.