Implementation of Input VAT and Output VAT Reporting Procedures for Value Added Tax (VAT) Through the Coretax Application at a Tax Consulting Firm

Abstract

The development of digital tax administration has encouraged taxpayers and tax consulting firms to adapt to integrated information systems in fulfilling tax obligations. One of the systems currently used in Indonesia is the Coretax application, which supports the administration and reporting of tax obligations, including Value Added Tax (VAT). This article aims to describe the system and procedures for inputting Input VAT and Output VAT in VAT reporting through the Coretax application at EF Sinergy Consultant. This study uses a descriptive method based on internship activities conducted in the Tax Consultant Division of EF Sinergy Consultant. Data were obtained through direct observation, practical work experience, document review, and discussions with tax consultants during the internship period. The results show that the VAT reporting procedure consists of several stages, including the collection of client tax documents, examination of supporting data, preparation of Output VAT invoices, verification and reconciliation of Input VAT and Output VAT, posting of VAT returns through Coretax, payment using billing codes when underpayment occurs, submission of VAT returns, and archiving of reporting documents. Several problems were identified during the process, including technical constraints in the Coretax system, delays in receiving client tax documents, high accuracy requirements in verification and reconciliation, and coordination issues among related parties. The study concludes that the implementation of structured procedures, careful data verification, and effective coordination are essential to support accurate and timely VAT reporting through Coretax.