Ekualisasi Pajak Penghasilan Pasal 23 dalam Sistem Coretax
Studi Kasus pada Rumah Sakit Dr. Hafiz Cianjur
DOI:
https://doi.org/10.30640/jumma45.v5i2.8003Keywords:
Article 23 Income Tax, CoreTax, Financial Reporting, Internal Control, Tax EqualizationAbstract
The Directorate General of Taxes (DGT) has implemented CoreTax as the latest tax administration system, which aims to integrate tax administration processes more effectively, including the implementation and reporting of Article 23 Income Tax (PPh Article 23). The implementation of this new system requires taxpayers to adapt their tax administration and data management processes, including the equalization process between transaction data, financial statements, and tax data. This condition provides the basis for analyzing the equalization of Article 23 Income Tax on services through the CoreTax system at Dr. Hafiz Hospital, Cianjur. This study employed a descriptive qualitative method, with data collected through observation, interviews, and documentation. The results show that the implementation of Article 23 Income Tax on professional services at Dr. Hafiz Hospital, Cianjur, has been carried out in accordance with applicable tax regulations, starting from the identification of transactions, collection of supporting documents, recording, equalization, and reporting through the CoreTax system. The equalization process is conducted by reconciling invoices, financial statements, accounting journals, withholding tax certificates, and data recorded in the CoreTax system. However, several challenges remain in the implementation, including system disruptions, maintenance, data validation, user adaptation to the new system, adjustments to Standard Operating Procedures (SOPs), and the lack of integration between the hospital's information system and CoreTax. These challenges are addressed through periodic data reconciliation, improved coordination among departments, employee training, and regular evaluation. The results of the equalization process indicate that the professional service expense data recorded in the financial statements are consistent with the data in the CoreTax system, with no discrepancies identified. Therefore, the implementation of CoreTax supports the equalization process of Article 23 Income Tax, improves reporting accuracy, and strengthens internal control and tax compliance at Dr. Hafiz Hospital, Cianjur.
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