Penerapan Sistem Coretax Sebagai Upaya Peningkatan Kepatuhan Wajib Pajak Dalam Pelaporan SPT Tahunan Orang Pribadi Karyawan Pada Kantor Konsultan Pajak Asrofi Langgeng

Abstract

This study aims to analyze the implementation of the Coretax system as an effort to improve taxpayer compliance in filing annual individual income tax returns for employees at the Asrofi Langgeng Tax Consulting Firm. This study was motivated by the implementation of the Coretax tax administration system, which has brought about changes in the process of filing employees’ annual individual income tax returns and requires adjustments in the entry and verification of taxpayers’ tax data. The research method used was qualitative descriptive, with data collection techniques including observation, interviews, documentation, and literature review. The results of the study indicate that the implementation of the Coretax system at the Asrofi Langgeng Tax Consulting Firm was carried out through the following stages: collection of taxpayer data; entry of income and Article 21 income tax withholding certificates; completion of the tax return form; completion of the required attachments; and finally, submission of the tax return and issuance of the Electronic Receipt (BPE). The implementation of the Coretax system at the Asrofi Langgeng Tax Consulting Firm can support improved taxpayer compliance in fulfilling their obligations to file Annual Individual Employee Tax Returns in accordance with the procedures and provisions of Tax Regulation No. PER-11/PJ/2025.