PENERAPAN CORETAX DALAM PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 15 PT YTA OLEH KKP GARFILD POSUMAH

Abstrak

The Directorate General of Taxes has introduced a new reform in the tax
administration system called Coretax. This system integrates all core tax
administration processes, including taxpayer registration, tax return filing,
payment, audit, and tax collection for all types of tax objects in Indonesia, including
Income Tax Article 15. Coretax represents one of the government’s efforts to
improve the efficiency of tax governance. The purpose of this Internship Program
is to understand the implementation of Coretax in fulfilling the Income Tax Article
15 obligations of PT YTA, facilitated by KKP Garfild Posumah. The data used in
this Final Report consists of quantitative data obtained from the calculation,
withholding, payment, and reporting of Income Tax Article 15, as well as
qualitative data obtained through observations and interviews with the
management and staff of KKP Garfild Posumah, along with secondary data from
processed sources. The findings show that the implementation of Coretax in
fulfilling the Income Tax Article 15 obligations of PT YTA involves several stages.
The first stage is calculating Article 15 tax on domestic shipping based on input tax
invoices received by PT YTA using a rate of 1.2% of the selling price. The second
stage involves preparing and posting the withholding tax slip for transportation
services rendered to the counterparty. The third stage is drafting the tax return to
obtain a Billing ID, which is used for the payment of the payable tax through
designated banks or post offices. Once the payment process is completed, PT YTA
is automatically considered to have reported its payable Income Tax Article 15
through the Periodic Income Tax Return in the Coretax system. This
implementation shows that PT YTA has fulfilled its tax obligations by performing
calculation, withholding, payment, and reporting through the Periodic Income Tax
Return.