Pelaporan SPT Masa PPN Melalui Coretax pada PT.Y oleh KKP Neny Ariyanti Malang

Abstract

The Directorate General of Taxes has introduced a new tax administration reform known as Coretax. This system integrates all core tax administration processes, including taxpayer registration, tax return filling, tax payment, tax audits, and tax collection of all types of taxes in Indonesia, including Value Added Tax (VAT). Coretax represents the government's effort to improve the efficiency, transparency, and effectiveness of Taxes administration. The purpose of this internship program was to understand the implementation of Coretax in fulfilling the Value Added Tax (VAT) reporting obligations of PT.Y, facilitated by KKP Neny Ariyanti Malang. The data used in this final report consist of quantitative data obtained from the calculation, payment, and reporting of Value Added Tax, as well as qualitative data collected thought observations and discussions with the staff of KKP Neny Ariyanti Malang. Secondary data from processed documents and relevant sources were also utilized. The findings indicate that the implementation of Coretax in fulfilling PT.Y VAT obligations involves several stages. The first stage is calculating VAT at the applicable rate of 11%. The seconds stage is paying any outstanding VAT through a designated bank or post office. The third stage is reporting the VAT payable thorough the Coretax system. Once the payment process is completed, PT.Y is automatically considered to have submitted its periodic VAT return thorough Coretax. These findings demonstrate that PT.Y has fulfilled its VAT obligations by properly calculating, paying, and reporting its periodic Value Added Tax thorough the Coretax system.