IMPLEMENTASI PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA LOGISTIK DENGAN MENGGUNAKAN CORETAX DI PT KRAKATAU JASA LOGISTIK

MANDALIKA, ARYA (2025) IMPLEMENTASI PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA LOGISTIK DENGAN MENGGUNAKAN CORETAX DI PT KRAKATAU JASA LOGISTIK. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This final report discusses the implementation of Income Tax Article 23 calculation and reporting for logistics services at PT Krakatau Jasa Logistik using the Coretax application. The study employs a descriptive qualitative method based on the author's internship experience. As a tax withholder, PT KJL is required to calculate, remit, and report a 2% tax on vendor payments. Calculations are made using Accurate Online, while reporting is done through the government’s Coretax system. The results show that these tools improve tax administration efficiency, accuracy, and compliance. Challenges mainly involve data input and user understanding, yet the digital system enables timely and compliant tax reporting

Item Type:

Thesis (D3)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	SOERONO, AYU NOORIDA	197210222003122001
Thesis advisor	PUSPANITA, INTAN	198902202022032005

Additional Information:

Laporan Tugas Akhir ini membahas implementasi perhitungan dan pelaporan Pajak Penghasilan (PPh) Pasal 23 atas jasa logistik di PT Krakatau Jasa Logistik dengan memanfaatkan aplikasi coretax. Laporan Tugas Akhir dilakukan dengan metode deskriptif kualitatif berdasarkan pengalaman magang penulis. PT KJL sebagai pemotong pajak wajib menghitung, menyetor, dan melaporkan PPh 23 sebesar 2% atas penghasilan vendor jasa logistik. Proses perhitungan dilakukan dengan software accurate online, sedangkan pelaporan dilakukan melalui sistem elektronik Coretax yang disediakan Direktorat Jenderal Pajak. Hasil laporan menunjukkan bahwa penggunaan accurate dan coretax mampu meningkatkan efisiensi, akurasi, dan kepatuhan dalam administrasi perpajakan. Kendala yang dihadapi umumnya berkaitan dengan input data dan pemahaman teknis aplikasi. Meski demikian, sistem digital ini membantu perusahaan menjalankan kewajiban perpajakan secara tepat waktu dan sesuai ketentuan.

Uncontrolled Keywords:

Income Tax Article 23, Coretax, Accurate Online, Logistics Services, Tax Reporting PPh Pasal 23, Coretax, Accurate Online, Jasa Logistik, Pelaporan Pajak.

Subjects:

H Social Sciences > H Social Sciences (General)

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan

Depositing User:

Arya Mandalika

Date Deposited:

26 Aug 2025 03:46

Last Modified:

26 Aug 2025 03:46

URI:

http://eprints.untirta.ac.id/id/eprint/52696

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