PENERAPAN SISTEM CORETAX UNTUK MENINGKATKAN KINERJA PEMBUATAN BUKTI POTONG (BUPOT) PADA PPH PASAL 23; PENDEKATAN KUALITATIF (Studi Kasus Kantor Konsultan Pajak Semarang)

Abstract

Tax Consulting Office (KKP) is a company that offers professional services related to tax management, planning, and compliance for its clients. One of the services they provide is the preparation of Income Tax Withholding Certificates (E- Bupot) for Article 23, which is now conducted using the latest tax system, Coretax, starting in early 2025. This study aims to assess the effectiveness of the Coretax system in enhancing the performance of the preparation of Article 23 Income Tax Withholding Certificates by the staff at KKP SITAC Semarang. The research employs a qualitative approach, utilizing both secondary and primary data sources such as observations, interviews, and documentation. The findings indicate that the Coretax system is still not effective in preparing Article 23 Withholding Certificates due to frequent system downtimes, unactivated taxpayer NIKs that hinder the preparation process, and there are efforts and solutions that can be implemented to address these challenges.