Descriptive Analysis of the Efficiency of Vat Period Tax Return (SPT Masa PPN) Reporting Before and After the Full Implementation of the Coretax System at PT Jasa Citra Lestari
Keywords:
Efficiency, VAT SPT, CoretaxAbstract
This study aims to determine the effect of the efficiency of VAT Periodic Tax Return (SPT Masa PPN) reporting before and after the full implementation of the Coretax system at PT Jasa Citra Lestari. The research method used is a quantitative approach, with PT Jasa Citra Lestari as the object of the study. Data analysis was conducted through stages of data coding and reduction, data display, as well as conclusion drawing and verification. The results show that prior to the implementation of the Coretax system, VAT reporting was carried out using separate systems such as e-Faktur and webfaktur, and frequently encountered technical issues such as system errors and slow servers, resulting in longer processing time and inefficiency. After the implementation of Coretax, the reporting process became simpler and more integrated within a single system, supported by automation and validation features that accelerate the process, reduce errors, and improve data accuracy, making it more efficient and effective. Therefore, there is a significant difference in efficiency before and after Coretax implementation, indicated by time savings, reduced workload, and improved reporting quality.
Downloads
References
Abdussamad, J., Sopingi, I., Setiawan, B., & Sibua, N. (2024). Metode Penelitian Kuantitatif, Kualitatif, Dan Mixed Method. PT Media Penerbit Indonesia.
Afandi, A. R., & Vizandra, E. P. (2025). Optimalisasi Penggunaan E-Faktur Pajak pada Coretax untuk Meningkatkan Kepatuhan dalam Pelaporan SPT Masa PPN di PT XYZ. Jurnal Riset Mahasiswa Akuntansi, 13(02), 132–138.
Ariningrum, H. (2022). Perpajakan Teori dan Konsep. UPPM Universitas Malahayati.
Barri, A., & Hidayat, R. S. (2025). Pengaruh Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Era E-Filing. RIGGS, 04(03), 7681–7687.
Desnia, N., Kristiyanti, & Dewi, M. W. (2025). The Implementation Of Coretax On Corporate Taxpayer Compliance And Efficiency In Tax Reporting At CV. X. International Journal of Economics, Business and Accounting Research (IJEBAR), 09(03), 777–784.
DJP. (2025). Coretax. DJP. https://pajak.go.id/id/reformdjp/Coretax
Fajar, & Putra, R. S. (2025). Analisis Mekanisme Administrasi Pengenaan Pajak Pertambahan Nilai (PPN) Wajib Pajak Badan pada Sistem Coretax oleh Kantor Konsultan Pajak Abdul Rahman. JUMMA’45: Jurnal Mahasiswa Manajemen Dan Akuntansi, 04(01), 670–681.
Faradina, F. (2025). Coretax DJP: 1 Aplikasi 7 Manfaat. DJP.
Farrel, M. J. (1957). The Measurement of Productive Efficiency. Journal of the Royal Statistical Society, 120, 253–290.
Firdaus, N. R., & Nawangsari, A. T. (2025). Penerapan Sistem Coretax dalam Proses Pelaporan Pajak Pertambahan Nilai: Studi Kasus pada PT Integral. Jurnal Mahasiswa Manajemen Dan Akuntansi, 04(02), 1103–1110.
Haryoko, S., Bactiar, & Arwadi, F. (2020). Analisis Data Penelitian Kualitatif (Konsep, Teknik & Prosedur Analisis). Universitas Negeri Makassar.
Khotmi, H., Suparlan, & Setiawati, E. (2025). Optimalisasi Kepatuhan Pelaporan PPN Melalui Coretax Dan Efisiensi Pajak. Jurnal Aplikasi Perpajakan, 06(01), 01–18.
Kodu, A. R., Heri, H., Hasibuan, R. J., & Sunarsih, U. (2025). Pandangan Kenaikan Tarif PPN 12% dengan Menggunakan Sistem Coretax: Implikasi pada UMKM di Indonesia. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(01), 383–394.
Komariyah, F. N., & Widodo, U. P. W. (2025). Analisis Persepsi Konsultan Pajak Terhadap Pelaporan Ppn Melalui Coretax. Knowledge: Jurnal Inovasi Hasil Penelitian Dan Pengembangan, 05(03), 746–757.
Nataherwin, Dewi, S., & Widyasari. (2023). Kajian Lengkap Tentang PPN dan PPnBM. Uwais Inspirasi Indonesia.
Pamuji, K., & Nasihuddin, A. A. (2020). Buku Ajar Hukum Pajak. Universitas Jenderal Soedirman.
Prastika, Y. I., & Priono, H. (2025). Peran Coretax dalam Meningkatkan Kepatuhan Pengusaha Kena Pajak (PKP) Terhadap Kewajiban Pelaporan PPN. Jurnal Riset Manajemen Dan Akuntansi (JURIMA), 05(02), 700–712.
Priadana, S., & Sunarsi, D. (2021). Metode Penelitian Kuantitatif. Pascal Books.
Priyono, E. (2025). Transformasi Digital Administrasi Pajak: Antara Inovasi dan Tantangan Literasi. Direktorat Jenderal Pajak.
Purnomo, & Soerjatno. (2021). PPN & PPnBM (Pajak Pertambahan Nilai & Pajak Penjualan Atas Barang Mewah) Teori Dan Praktik. PT. Nas Media Indonesia.
Sahir, S. H. (2021). Metodologi Penelitian. Penerbit KBM Indonesia.
Sihombing, S., & Sibagariang, S. A. (2020). Perpajakan (Teori dan Aplikasi). Widina Bhakti Persada.
Sihombing, Wangkar, A., & Korompis, C. (2025). The Role of Tax Consultants in Core Tax-Based VAT Payment Compliance. Formosa Journal of Applied Sciences (FJAS), 04(10), 3347–3358.
Sofiana, K., Somya, M., & Sindhu, O. (2024). Kepatuhan Pengusaha Kena Pajak Sebelum dan Sesudah Penerapan Prepopulated Menudan Pelaporan Web E-Faktur. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 09(02), 106–113.
Sumarsan, T., & Cynthia. (2022). Pajak Penghasilan & Pajak Pertambahan Nilai: Konsep Dan Penerapan Berdasarkan Undang-Undang Harmonisasi Peraturan Perpajakan. CV Campustaka.
Syarifudin, A. (2021). Buku Ajar Perpajakan. STIE Putra Bangsa.
Tamba, S. P. (2025). Pajak Tumbuh, Indonesia Tangguh. DJP. https://www.pajak.go.id/id/artikel/pajak-tumbuh-indonesia-tangguh.
Tatje, G., Emili, Lovell, Knox, & Sickles, R. (2018). Overview of productivity analysis: history, issues and perspectives. Oxford University.
Wadhwa, K., & Syamala, S. R. (2015). An Empirical Examination of Efficiency Theory of Mergers in Emerging Market India. Theoretical Economics Letters, 05, 757–774.
Wibawa, E. S. (2023). Dasar-dasar Perpajakan. Universitas STEKOM.
