ABSTRAK

Reformasi administrasi perpajakan di Indonesia mendorong Direktorat Jenderal Pajak mengimplementasikan Coretax System sebagai sistem administrasi perpajakan digital yang terintegrasi, termasuk dalam penerbitan faktur pajak dan pengelolaan Pajak Pertambahan Nilai (PPN). Pada sektor jasa konstruksi yang umumnya menerapkan sistem pembayaran termin, penerapan sistem pembayaran penuh (full payment) berpotensi menimbulkan kompleksitas tersendiri dalam menentukan saat terutangnya PPN dan waktu penerbitan faktur pajak. Penelitian ini bertujuan untuk menganalisis implementasi Coretax System dalam penerbitan faktur pajak atas proyek dengan sistem full payment, menilai kesesuaiannya dengan ketentuan perpajakan yang berlaku, mengidentifikasi hambatan penerapannya, serta memberikan rekomendasi perbaikan pada PT. Karya Kusuma Konsultan di Pelaihari, Kalimantan Selatan. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara dan studi dokumentasi, kemudian dianalisis melalui reduksi data, penyajian data, dan analisis perbandingan antara praktik perusahaan dengan ketentuan perpajakan yang berlaku. Hasil penelitian menunjukkan bahwa penerbitan faktur pajak dilakukan setelah pekerjaan selesai 100% dan seluruh dokumen pendukung telah lengkap, dengan saat terutangnya PPN ditentukan pada saat penyerahan jasa yang ditagihkan melalui invoice. Praktik perusahaan secara umum telah sesuai dengan ketentuan perpajakan yang berlaku, meskipun masih ditemukan hambatan berupa gangguan jaringan internet, server down, dan kesalahan input data (human error). Penelitian ini merekomendasikan peningkatan kualitas dokumentasi administrasi, penguatan pemahaman pengguna terhadap sistem, serta perbaikan infrastruktur jaringan guna mendukung efektivitas dan kepatuhan perpajakan perusahaan secara berkelanjutan.

Kata kunci: Coretax System, Faktur Pajak, PPN, Full Payment, Jasa Konstruksi

ABSTRACT

Tax administration reform in Indonesia has driven the Directorate General of Taxes to implement the Coretax System as an integrated digital tax administration system, including in the issuance of tax invoices and the management of Value Added Tax (VAT). In the construction services sector, which generally applies an installment- based (termin) payment system, the application of a full payment system poses distinct complexities in determining the point at which VAT becomes payable and the timing of tax invoice issuance. This study aims to analyze the implementation of the Coretax System in issuing tax invoices for full-payment projects, assess its conformity with applicable tax regulations, identify the obstacles encountered in its implementation, and provide recommendations for improvement at PT. Karya Kusuma Konsultan in Pelaihari, South Kalimantan. The study employs a descriptive qualitative method, with data collected through interviews and documentation review, then analyzed through data reduction, data presentation, and comparative analysis between the company's practices and applicable tax provisions. The findings show that tax invoices are issued after work is 100% completed and all supporting documents are complete, with VAT determined to be payable at the point of service delivery as billed through the invoice. The company's practices are generally found to conform to applicable tax regulations, although obstacles remain in the form of internet connectivity issues, server downtime, and data-entry errors (human error). This study recommends improving administrative documentation quality, strengthening users' understanding of the system, and upgrading network infrastructure to support the sustained effectiveness and tax compliance of the company.

Keywords: Coretax System, Tax Invoice, VAT, Full Payment, Construction Services