IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DALAM PEMENUHANADMINISTRASI PERPAJAKAN PAJAK PERTAMBAHAN NILAI (PPN)PADA PT JOBROINDO MAKMUR

Abstract

This study aims to examine and analyze the implementation of the Core Tax Administration System (CTAS) in fulfilling Value-Added Tax (VAT) administrative requirements at PT Jobroindo Makmur. This study employs a qualitative method with a descriptive approach. The results show that CTAS has supported VAT administration through the integration of tax invoice generation, periodic VAT return filling, taxpayer data management, and tax payment within a single system. However, its implementation is not yet fully optimal because there are still discrepancies in VAT calculations between the e-Faktur system and CTAS, caused by rounding mechanisms. These discrepancies result in differences between invoices and tax invoices, which impact company administration and lead to complaints from consumers. Therefore, improvements to the CTAS system particularly regarding VAT calculation and reporting are necessary to enhance the accuracy and certainty of tax administration.