Evaluation of Employee Income Tax Reporting (PPh Pasal 21) Compliance at PT Asia Hakarya Abadi Tegal Through Coretax System
DOI:
https://doi.org/10.24905/icobis.v2i1.93Keywords:
Tax Compliance, PPh Pasal 21, Coretax Administration System, Tax Reporting, Tax AdministrationAbstract
This study aims to evaluate the compliance of employee income tax reporting (Article 21 Income Tax or PPh Pasal 21) at PT Asia Hakarya Abadi Tegal through the Coretax Administration System. The evaluation focuses on the accuracy of tax calculations and withholding, the completeness of electronic withholding tax documents, the timeliness of tax payments and reporting, and the effectiveness of Coretax in supporting the company's tax administration processes. The study examines the importance of employee payroll data accuracy, reconciliation procedures, supporting documentation, and internal controls in ensuring compliance with applicable tax regulations. The implementation of Coretax provides a digital platform for tax administration; however, its effectiveness depends on the quality of the data entered, users' understanding of the system, and the consistency of verification procedures. Therefore, companies need to establish systematic reconciliation procedures, provide training for personnel responsible for payroll and taxation, and maintain complete tax documentation to minimize reporting errors. The findings of this evaluation are expected to provide insights into the implementation of Coretax in corporate tax administration and serve as a basis for improving the accuracy, timeliness, and reliability of PPh Pasal 21 reporting. The final assessment of the company's compliance level must be supported by verified company records and the tax regulations applicable during the research period
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