Implementation of Coretax in payment of periodic PPh 21 through tax deposit and its impact on tax administration practices in Paniradya Kaistimewan

Abstract

Coretax is a new system of the Directorate General of Tax for the modernization of tax administration. However, its implementation in Paniradya Kaistimewan Yogyakarta faces obstacles in the form of tax deposits that are not detected even though payments are made through Bank BPD DIY and the Cash Management System (CMS). This study aims to analyze the implementation of Coretax in the payment of PPH 21 Masa, identify the causes of undetected deposits, and its impact on tax administration. This study employed a qualitative descriptive research method with interview and documentation techniques. Data analysis was conducted by using thematic analysis. The results of the study showed that Coretax performed well in the stages of creating e-Bupot, billing codes, and payment codes, but was constrained by the integration of deposit data. This obstacle is due to technical limitations of the system and understanding of human resources, which has an impact on increasing administrative burden and the risk of delays in reporting the Periodic Tax Return. In conclusion, technological readiness (Management Information System) and understanding of human resources (Public Administration) are important factors in supporting the effectiveness of Coretax implementation.