MEKANISME PEMBUATAN BUKTI POTONG DAN PELAPORAN SPT PAJAK PENGHASILAN UNIFIKASI PASAL 23 MELALUI CORETAX PADA PT. INFINITY GENERAL CONSULTING

Abstract

This report discusses the mechanism for reporting and paying Income Tax Article 23 at PT Infinity General Consulting through the Coretax-based e-Bupot Unifikasi system. The four-month internship aims to provide hands-on experience in digital tax reporting. The mechanism for creating withholding slips consists of: logging into Coretax, entering the Taxpayer Identification Number (NPWP), accessing the dashboard menu, selecting the BPPU submenu, selecting the create e-bupot button, filling in the income tax and reference document fields, drafting the withholding slip, filling in the sign document field, and signing the withholding slip. Meanwhile, the creation of billing codes and reporting of unified Income Tax Return Article 23 consists of: accessing the SPT menu, selecting the SPT submenu, the create SPT concept button, the type of SPT reporting, the SPT reporting period, the type of SPT, information on the newly created SPT, filling in the SPT, the SPT concept signature column, the payment billing code, and the SPT status. The use of this system has proven to increase efficiency, accuracy, and transparency, as well as minimize data input errors. Overall, the implementation of Coretax and e-Bupot Unifikasi is an important step in the modernization of tax administration in the digital era. This report is expected to serve as a reference for other agencies and companies in optimizing the use of information technology to support effectiveness, efficiency, and tax compliance in the era of digitalization.