Value Added Tax (VAT) is a type of tax that plays a crucial role in state revenue. In its implementation, VAT administration continues to evolve in line with the growing need for a more modern and efficient tax system. To support this digital transformation, the Directorate General of Taxes (DGT) has implemented the Core Tax Administration System (Coretax) as an integrated, digital-based tax administration system.
Through the Coretax system, various tax services can be accessed from a single portal, making the VAT administration process more practical, faster, and more structured. Prior to Coretax, taxpayers used several separate tax applications for VAT reporting and administration. With system integration, tax processes can now be conducted more effectively within a single digital service.
A. IMPLEMENTATION OF VAT IN THE CORETAX SYSTEM
The implementation of VAT in the Coretax system is carried out through the digitization of tax administration services connected in a single integrated system. Taxpayers can access tax services online through a browser without the need for multiple additional applications. Within this system, taxpayers can perform several VAT-related tax activities, such as:
- Creation and management of electronic tax invoices.
- Digital reporting of VAT Periodic Tax Returns.
- Monitoring of tax transaction data in one system.
- Centralized access to tax administration history.
- Managing tax obligations becomes easier and more practical.
The implementation of this digital system helps simplify the VAT administration process compared to the previous method, which was still carried out through several different platforms.
B. BENEFITS OF CORETAX IMPLEMENTATION FOR VAT ADMINISTRATION
The implementation of Coretax provides various benefits in VAT administration, both for taxpayers and for the tax administration system itself, including:
- VAT reporting can be done online and is more flexible.
- The tax administration process becomes faster and more efficient.
- Tax data is stored in one integrated system.
- Reduce the risk of data input errors due to using multiple applications.
- Make it easier for taxpayers to monitor their tax obligations.
- Supporting digital-based tax administration modernization.
In addition to providing convenience in VAT administration, the Coretax system also helps improve the quality of tax services so that the administration process becomes more organized and efficient.
C. OBSTACLES IN IMPLEMENTING THE CORETAX SYSTEM
Despite providing various conveniences, the implementation of Coretax in VAT administration still faces several obstacles, such as:
- The system sometimes experiences access disruptions at certain times.
- Users still need to adapt to the new system.
- Some features in the system still require adjustments to use.
- Socialization and assistance to taxpayers still need to be improved.
These obstacles demonstrate that the digitalization of taxation requires gradual adjustments, both from a technological and user perspective. Therefore, improving system quality and educating taxpayers is crucial for optimal Coretax implementation.
D. IMPACT OF VAT DIGITALIZATION THROUGH CORETAX
The digitalization of VAT administration through Coretax has had a positive impact on the tax service process in Indonesia. The integrated system helps create a more effective, transparent, and efficient administration process. Furthermore, the use of digital systems also supports increased taxpayer compliance in fulfilling their tax obligations. With continuous system development and refinement, Coretax is expected to become a modern solution to support better VAT administration in the future.
More information at: https://pajak.go.id/en/node/107920?utm
WRITER:
1. Aqilah Dhana Khalishah (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
2. Elthisa Zulianti (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
3. Firlianda Arvistya Garini (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
4. Rahmadina Kurnia Savitri (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
5. Anggi Dwi Rachmawati (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
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