Aplikasi Perpajakan pada Marketplace XYZ Sesuai PMK 37 Tahun 2025 Menggunakan Framework Laravel
DOI:
https://doi.org/10.58344/locus.v5i2.5568Keywords:
Framework Laravel, Marketplace, PPh Pasal 22, PMK 37 Tahun 2025, Sistem InformasiAbstract
Pertumbuhan pesat atas perdagangan elektoronik (e-commerce) di Indonesia menyebabkan tantangan baru yaitu kepatuhan atas regulasi perpajakan setelah diterbitkannya Peraturan Menteri Keuangan Nomor 37 Tahun 2025 yang menunjuk pihak Marketplace sebagai pemungut Pajak Penghasilan atas transaksi elektronik. Saat ini Marketplace XYZ belum memiliki fitur untuk menghitung dan mengelola pajak atas transaksi secara otomatis. Ketiadaan fitur ini mengharuskan pengembangan subsistem terpisah yang dirancang untuk menerima dan mengolah data transaksi mentah (raw JSON) dari marketplace untuk melakukan perhitungan pajak secara otomatis dan real time. Penelitian ini bertujuan untuk merancang dan membangun sistem informasi perpajakan dengan menggunakan metode Research & Development menggunakan framework Laravel. Hasil pengujian dengan Black Box testing menunjukkan bahwa sistem mampu menerima data JSON dan menghitung tarif pajak 0,5% untuk PPh Pasal 22 dan 2% untuk PPh 23 sesuai jenis kurir yang dipakai dan nilai transaksinya, serta menyediakan fitur bukti potong digital kepada mitra penjual sebagai bentuk transparasi. Penelitian ini menyimpulkan bahwa sistem informasi perpajakan berbasis Laravel yang dikembangkan mampu menjawab tantangan kepatuhan terhadap PMK Nomor 37 Tahun 2025 dengan meningkatkan efisiensi operasional, meminimalkan risiko human error, dan memberikan transparansi bagi mitra penjual melalui bukti potong digital yang dapat diakses secara mandiri.
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