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TUGAS AKHIR PENERAPAN SISTEM CORETAX UNTUK MENINGKATKAN KINERJA PEMBUATAN BUKTI POTONG (BUPOT) PPH PASAL 23 (Studi Kasus Kantor Konsultan Pajak Suyanti International Tax & Accounting Consultant (SITAC) Semarang)
ABSTRACT
This study aims to examine the implementation of the Coretax system in improving the pervormance of preparing Article 23 withholding tax slips, particularly at the Tax Consultant Office Of Suyanti Internasional Tax & Accounting Consultant (SITAC) Semarang. This research employs a qualitative approach with a case study methode, and data were collected through interviews, direct observation, and documentation. The results show that while Coretax reduces input errors and speeds up tax reporting processes, its implementation still faces several technical issues and a lack of user understanding. Therefore, training and system improvements are necessary to optimize the utilization of Coretax. The implications of these findings suggest that the success of tax administration digitalization depends not only on the technology used but also on the readiness of human resources and the continuous institutional support provided.
Keywords: Coretax, Withholding Slip, Article 23 Income Tax
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