Skripsi

PROSEDUR PENONAKTIFAN AKUN WAJIB PAJAK ORANG PRIBADI DI BAWAH (PTKP) MELALUI CORETAX SERTA DAMPAKNYA TERHADAP PENCATATAN AKUNTANSI DI KPP PRATAMA PALEMBANG ILIR BARAT

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Coretax is a digital tax administration system implemented by the Directorate General of Taxes on January 1, 2025. The integration of the National Identity Number as the Taxpayer Identification Number caused many individuals earning below the Non-Taxable Income threshold to be registered as active taxpayers, creating administrative and accounting problems at the Tax Service Office level. This final report aims to describe the procedure for deactivating individual taxpayer accounts with income below the Non-Taxable Income threshold through Coretax and its impact on accounting records at KPP Pratama Palembang Ilir Barat. During the internship from January 2 to February 28, 2026, direct observation was conducted through active involvement in the Supervision Section. The findings show that the deactivation procedure is carried out by Account Representatives through the Regional Data Collection Activity mechanism, though it still faces data synchronization issues and a high manual verification workload. Account deactivation impacts the correction of tax receivables, reversal of administrative penalties, and updates to active taxpayer data in accordance with accrual-based Government Accounting Standards.

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Detail Information

Series Title

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Call Number

T2015922026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xxi, 96 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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