OPTIMALISASI PEMUNGUTAN DAN PELAPORAN PPN PADA PERUSAHAAN JASA DI CORETAX TAHUN 2025

Abstract

This study aims to analyze, evaluate, and optimize the process of collecting and reporting Value Added Tax (VAT) in service companies using the Coretax system which will be widely implemented by the Directorate General of Taxes (DGT) in 2025. The transition from e-Invoice to Coretax brings significant changes to aspects of tax administration, especially related to data processing efficiency, transaction recording accuracy, and increased taxpayer compliance in fulfilling their tax obligations. This study uses a qualitative descriptive method with a case study approach on several service companies that have implemented Coretax in their tax operations. Research data were obtained through in-depth interviews, direct observation, and documentation analysis of VAT collection, recording, and reporting procedures.

The research results show that implementing Coretax can improve the effectiveness of tax reporting because the system provides more structured and automated data integration. The reconciliation process between expense and income transactions is faster, while the potential for data input errors is significantly reduced thanks to the system's automatic validation. However, the study also identified several obstacles, including a lack of understanding among taxpayers and administrative staff regarding the new features available in Coretax, as well as a number of technical challenges such as disruptions to data access and synchronization.

Thus, optimizing Coretax implementation can be achieved through improving digital tax literacy, providing intensive training for finance staff, mentoring during the transition period, and providing ongoing technical support from the Directorate General of Taxes. These efforts are expected to maximize the benefits of the Coretax system and encourage more modern, effective, and accountable tax governance.