SYSTEM AND PROCEDURE FOR CALCULATING, DEPOSITING, AND REPORTING INCOME TAX ARTICLE 21 FOR PERMANENT EMPLOYEES THROUGH CORETAX AT CLIENTS OF RATNA MADUDARI ACCOUNTING SERVICES FIRM

Abstract

Ratna Madudari Accounting Services Firm is an accounting and tax service provider that manages Income Tax (PPh) Article 21 for permanent employees through the Coretax Administration System (Coretax). This study aims to describe the system and procedures in calculating, depositing, and reporting Income Tax Article 21 using the Average Effective Rate (TER) method, as well as identifying problems and solutions in its implementation at PT Marina (pseudonym), a client of Ratna Madudari Accounting Services Firm operating in the food and beverage sector. The method used was qualitative descriptive through participatory observation, documentation, and literature study during the internship. The results of the study show that the procedure for managing Income Tax Article 21 consists of receiving income data, calculation using TER working papers, issuance of withholding evidence, preparation of Periodic Tax Returns, issuance of billing codes, and reporting through Coretax. The problems identified include incompleteness or duplication of Population Identification Number (NIK) data due to sampling verification, as well as technical problems in the Coretax system. The solutions implemented include thorough data verification, the use of Microsoft Excel formulas, and the preparation of backup procedures to deal with system outages. This research is expected to be a reference to improve the accuracy and timeliness of Income Tax Article 21 management.