December Pph 21 Reporting Under The Coretax Administration System: A Case Study At An Accounting Services Firm
Keywords:
Article 21 Income Tax, CoreTax Administration System, Digital Tax AdministrationAbstract
Every December, employers face one of the most demanding stretches in the tax calendar, year-end payroll adjustments pile up, income components grow more varied, and the window for filing a clean tax return shrinks. This study takes a close look at how an accounting services firm in Medan navigated that pressure while working inside the CoreTax Administration System (CTAS), Indonesia's newly integrated tax platform. Using a qualitative case-study design, we gathered data through in-depth interviews with tax and finance staff, direct observation of the filing workflow, and a review of payroll and withholding documents from January through December 2025. What we found was a process that was largely compliant from start to finish, from collecting payroll data all the way to submitting the monthly tax return, but not without friction. Identity-matching issues between employees' national ID numbers and tax IDs, payroll data that was not always synchronized, and login errors near filing deadlines were among the recurring pain points. CTAS did make the process more structured and traceable compared to earlier manual methods, yet its real-world effectiveness still hinged on the quality of input data and how well different teams, HR, payroll, finance, and tax, were working together. Based on these findings, we argue that improving standard operating procedures, building a pre-submission data checklist, tightening cross-team coordination, and investing in user training are the most practical steps the firm can take to strengthen compliance going forward.
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
