Digitalisasi Administrasi Pajak Penghasilan: Integrasi Data, Otomatisasi Perhitungan, dan Transformasi Proses Bisnis Perpajakan

Abstract

Taxation digitalization is part of an administrative transformation that shifts tax data collection, calculation, payment, and reporting processes from fragmented systems into increasingly integrated workflows. In the context of Income Tax (PPh), digitalization is relevant to the management of withholding tax slips, tax calculations, fiscal reconciliation, the preparation of Annual Tax Returns (SPT), and the integration of accounting and tax data. This study aims to analyze the role of digitalization in transforming Income Tax administrative processes, identify its benefits regarding process efficiency and tax information quality, and outline the challenges of its implementation within business organizations. The study employs a qualitative approach through a literature review of Indonesian government publications and international literature on the digital transformation of tax administration. The findings indicate that digitalization has the potential to enhance transaction data connectivity, reduce redundant data entry, accelerate reconciliation, and support the more systematic preparation of Income Tax information. In Indonesia, the implementation of the Directorate General of Taxes' (DGT) Coretax system, effective January 1, 2025, represents a crucial component of tax administration modernization (Directorate General of Taxes, 2024a). However, the benefits of digitalization depend on data quality, accounting system integration, regulatory understanding, human resource competence, and information security. This study concludes that Income Tax digitalization must be understood as a transformation of business processes and information management, rather than merely a shift from paper-based to electronic documents.