Electronic Theses and Dissertation

Laporan akhir ini bertujuan untuk meninjau secara mendalam mengenai efektivitas dan prosedur teknis implementasi sistem Coretax (Sistem Inti Administrasi Perpajakan) dalam memfasilitasi kewajiban perpajakan bagi Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM). Transformasi digital yang dilakukan oleh Direktorat Jenderal Pajak melalui aplikasi Coretax pada portal DJP Online merupakan langkah strategis untuk menyederhanakan birokrasi perpajakan yang selama ini dianggap kompleks oleh pelaku usaha.

Metode pengumpulan data yang digunakan dalam penyusunan laporan ini adalah metode deskriptif kualitatif, yang meliputi:Observasi Partisipatif: Mengamati langsung proses pelayanan di KPP Pratama Banda Aceh.

Wawancara: Melakukan diskusi dengan petugas Account Representative (AR) dan petugas TPT (Tempat Pelayanan Terpadu).

Studi Pustaka: Menelaah peraturan perundang-undangan perpajakan terbaru, khususnya terkait tarif PPh Final UMKM.

Hasil tinjauan menunjukkan bahwa prosedur perhitungan pajak bagi UMKM kini lebih terintegrasi dalam satu platform. Wajib pajak dapat melakukan validasi peredaran bruto dan langsung menghasilkan kode billing melalui fitur taxpayer account di Coretax. Implementasi ini secara signifikan mengurangi potensi kesalahan hitung manual dan mempercepat proses administrasi di KPP Pratama Banda Aceh. Namun, tantangan utama yang ditemukan adalah masih perlunya edukasi berkelanjutan bagi Wajib Pajak UMKM yang gagap teknologi serta perlunya stabilitas server aplikasi pada saat periode puncak pelaporan.

Kata Kunci: UMKM, Coretax, DJP Online, KPP Pratama Banda Aceh, PPh Final.

Title: Procedures for Calculating and Paying MSME Taxes via the Coretax Application on the DJP Online Service at KPP Pratama Banda Aceh. This final report aims to provide an in-depth review of the effectiveness and technical procedures for implementing the Coretax system (Core Tax Administration System) in facilitating tax obligations for Micro, Small, and Medium Enterprise (MSME) Taxpayers. The digital transformation carried out by the Directorate General of Taxes (DGT) through the Coretax application on the DJP Online portal is a strategic step toward simplifying tax bureaucracy, which has long been perceived as complex by business actors. The data collection methods used in preparing this report are descriptive-qualitative, including: Participatory Observation: Directly observing the service processes at KPP Pratama Banda Aceh. Interviews: Conducting discussions with Account Representatives (AR) and Integrated Service Center (TPT) officers. Literature Review: Examining the latest tax laws and regulations, particularly those concerning Final Income Tax (PPh Final) rates for MSMEs. The review results indicate that tax calculation procedures for MSMEs are now more integrated within a single platform. Taxpayers can validate gross turnover and immediately generate billing codes through the taxpayer account feature in Coretax. This implementation significantly reduces the potential for manual calculation errors and accelerates administrative processes at KPP Pratama Banda Aceh. However, the primary challenges identified include the ongoing need for education for MSME taxpayers who are less tech-savvy and the requirement for application server stability during peak reporting periods. Keywords: MSME, Coretax, DJP Online, KPP Pratama Banda Aceh, Final Income Tax.