SYSTEM AND PROCEDURE FOR THE WITHHOLDING, DEPOSITING, AND REPORTING OF UNIFIED INCOME TAX ARTICLE 23 ON FREIGHT FORWARDING SERVICES THROUGH CORETAX AT A CLIENT OF THE RATNA MADUDARI TAX CONSULTING FIRM

Abstract

The Ratna Madudari Tax Consulting Firm (Kantor Jasa Akuntan) provides accounting and tax services, including the management of the withholding, depositing, and reporting of Income Tax (PPh) Article 23 through the Coretax system. This study aims to describe the procedure for managing Income Tax Article 23 on freight forwarding services through Coretax at PT Prima (a pseudonym), a client of KJA Ratna Madudari, and to identify the problems encountered in its implementation along with the solutions applied. The study uses a descriptive qualitative method, employing participatory observation, documentation, and a literature review during the course of a mandatory internship. The results show that the procedure for managing Income Tax Article 23 covers the verification of transaction documents, the issuance of withholding tax certificates, the creation of billing codes, the depositing of tax payments, and the reporting of the Unified Periodic Tax Return (SPT Masa) through Coretax. The obstacles identified include technical disruptions in the Coretax system and client documents that were incomplete or inaccurate. The solutions applied were completing tax processing earlier than the deadline, keeping backup data, and improving thoroughness in document verification and communication with clients. This study is expected to serve as a reference for improving the effectiveness and accuracy of managing Income Tax Article 23 through Coretax.