Penerapan sistem coretax pph 21 non pegawai tetap pada key opinion leaders di pt qtx
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Mentari Wahyuningsih
Subyek : Income tax
Kata Kunci : coretax, income tax article 21, non-permanent employees, key opinion leaders, digital tax administra
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_LM_PJK_024032201030_Halaman-Judul.pdf | 11 | |
| 2. | 2025_LM_PJK_024032201030_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_LM_PJK_024032201030_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_LM_PJK_024032201030_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_LM_PJK_024032201030_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_LM_PJK_024032201030_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_LM_PJK_024032201030_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_LM_PJK_024032201030_Bab-1.pdf | 6 | |
| 9. | 2025_LM_PJK_024032201030_Bab-2.pdf |
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| 10. | 2025_LM_PJK_024032201030_Bab-3.pdf | 5 |
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| 11. | 2025_LM_PJK_024032201030_Bab-4.pdf |
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| 12. | 2025_LM_PJK_024032201030_Bab-5.pdf | 2 | |
| 13. | 2025_LM_PJK_024032201030_Daftar-Pustaka.pdf | 1 | |
| 14. | 2025_LM_PJK_024032201030_Lampiran.pdf |
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D Digitalisasi di bidang perpajakan mendorong direktorat jenderal pajak (djp) untukmengembangkan sistem coretax sebagai upaya meningkatkan efisiensi dan akurasi administrasiperpajakan. laporan tugas akhir ini membahas penerapan sistem coretax dalam pengelolaanpajak penghasilan (pph) pasal 21 bagi pegawai tidak tetap, khususnya key opinion leaders(kols) di pt qtx selama periode januari hingga april 2025. proses yang dibahas meliputitahapan perhitungan, pemotongan, penyetoran, dan pelaporan pajak yang dilakukan secaradaring melalui sistem coretax. hasil yang diperoleh menunjukkan bahwa penggunaan sistemini memberikan kemudahan dalam proses administrasi serta mendukung peningkatan kepatuhanpajak. meskipun demikian, masih ditemukan beberapa kendala teknis seperti gangguan sistemdan kurangnya pemahaman pengguna terhadap fitur-fitur coretax. oleh karena itu, optimalisasisistem dan edukasi kepada pengguna menjadi hal penting untuk meningkatkan efektivitasimplementasinya.
T The digitalization of taxation has encouraged the directorate general of taxes (dgt)to develop the coretax system as an effort to improve the efficiency and accuracy of taxadministration. this final report discusses the implementation of the coretax system inmanaging income tax article 21 for non-permanent employees, specifically key opinionleaders (kols) at pt qtx during the period of january to april 2025. the discussion coversthe stages of calculation, withholding, payment, and reporting of taxes conducted online throughthe coretax system. the results show that the use of this system provides convenience inadministrative processes and supports increased tax compliance. however, several technicalobstacles were identified, such as system glitches and limited user understanding of coretaxfeatures. therefore, system optimization and user education are essential to enhance theeffectiveness of its implementation.