MECHANISM FOR REPORTING ANNUAL INDIVIDUAL INCOME TAX SPT THROUGH THE CORETAX SYSTEM FOR EMPLOYEES OF PT. PLN (PERSERO) UP3 JAMBI
DOI:
https://doi.org/10.22437/z6dj4z07Kata Kunci:
Coretax, Reporting Mechanism, Individual Income Tax, Annual SPTAbstrak
This study aims to analyze the reporting mechanism for Annual Personal Income Tax (PPh) Notification Letters (SPT) through the Coretax system for employees of PT. PLN (Persero) UP3 Jambi, identify the obstacles encountered, and evaluate its compliance with applicable tax regulations. The study used a qualitative descriptive method with a case study approach. Informants were selected purposively, including field instructors, the financial loss control team, and employees who use the Coretax system. Data were collected through observation, interviews, and documentation, then analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results show that reporting Annual SPT through Coretax is carried out systematically, starting from account authentication, preparing the SPT concept, filling in master data and attachments, to issuing Electronic Receipts (BPE). The pre-populated data feature improves reporting effectiveness by accelerating the filling process and reducing input errors. However, there are still obstacles such as server instability, delays in sending verification tokens, and limited digital readiness of some employees. Overall, the reporting mechanism for Annual SPT through Coretax is in accordance with applicable tax regulations and supports the modernization of tax administration in the company environment.
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