Pendampingan Pelaporan SPT Tahunan Badan melalui Coretax pada Perusahaan Konstruksi Berbasis SAK ETAP
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Sistem administrasi perpajakan Coretax resmi diberlakukan Direktorat Jenderal Pajak pada 1 Januari 2025 sebagai bagian dari Proyek Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP). Perubahan ini berdampak besar pada pelaporan pajak badan, khususnya perusahaan jasa konstruksi yang dikenakan Pajak Penghasilan Final Pasal 4 ayat (2). Kegiatan pengabdian ini memberikan pendampingan teknis kepada PT A, perusahaan konstruksi berbasis SAK ETAP, dalam menyusun dan menyampaikan SPT Tahunan Badan Tahun Pajak 2025 melalui Coretax. Pendekatan yang digunakan bersifat partisipatif dan konsultatif, meliputi analisis rekonsiliasi fiskal serta sinkronisasi data internal dengan basis data Coretax. Asesmen pemahaman berupa pre-test dan post-test diberikan kepada satu staf akuntansi dan satu staf perpajakan. Selama proses, ditemukan ketidaksesuaian pengakuan PPh Final Pasal 4 ayat (2) pada tiga transaksi perpindahan di tahun 2024: faktur PPN dan Berita Acara Penyelesaian terbit pada 2024 sesuai prinsip tingkat penyelesaian SAK ETAP Bab 20, sedangkan Coretax mencatat penghasilannya pada 2025 mengikuti tanggal penerbitan e-bupot. Seluruh selisih berhasil direkonsiliasi dan SPT disampaikan tepat waktu. Rata-rata skor pemahaman staf naik dari 60 menjadi 90. Temuan ini menegaskan adanya perbedaan waktu struktural antara pengakuan akrual SAK ETAP dan mekanisme pencatatan Coretax.
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