PROCEDURE FOR CREATING OUTPUT TAX INVOICES VIA CORETAX AT PT X
DOI:
https://doi.org/10.61141/pabean.v8i1.760Keywords:
Value Added Tax, Outpu Tax Invoice, Coretax SystemAbstract
This research study focuses on the analysis and description of the procedures for creating output tax invoices through the Coretax system implemented by Taxable Entrepreneurs (PKP). The object of this research is PT X which is engaged in the sale of merchandise classified as Taxable Goods (BKP). The sale of taxable goods will issue supporting documents in the form of output invoices. This invoice creation procedure covers all stages, from the distribution of taxable goods or services to the issuance of invoices through the Directorate General of Taxes (DGT) system, called Coretax. This research was conducted due to the change in tax reporting, initially using the e-invoice system and switching to the Coretax system. The research method applies a qualitative approach and case studies to understand the tax administration process at PT X. Data collection was carried out through interviews, observations, and documentation studies. The results of the study stated that PT X has implemented the output tax invoice creation procedure in an orderly manner and in accordance with the regulations stated in PER-11/PJ/2025. The implementation of the Coretax system helps the efficiency of administrative processes and tax compliance. This research was conducted as a reference and illustration for PKP actors to be able to provide an understanding of the form and procedures for tax reporting via the Coretax system page.References
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