Prinsip Self-Assessment pada Pelaporan Bukti Potong dalam Coretax

Abstract

This study aims to analyze the implementation of the self-assessment principle in tax reporting for withholding tax slips that have not yet been integrated into the Coretax Administration System and its implications for tax administrative certainty. As part of Indonesia's tax administration reform, the Coretax Administration System still encounters challenges arising from the use of temporary identification in Article 21 Income Tax withholding slips, which may create reporting inconsistencies and reduce legal certainty for taxpayers. This issue highlights the importance of strengthening the implementation of the self-assessment principle within digital tax administration. This study employs a normative juridical method using statutory and conceptual approaches. The novelty of this research lies in examining the implementation of the self-assessment principle in reporting withholding tax slips that have not yet been integrated into the Coretax Administration System from the perspective of legal effectiveness. The findings indicate that withholding tax slips containing temporary identification must still be reported insofar as they relate to the taxpayer's actual income. Therefore, strengthening data synchronization, improving tax literacy, and enhancing digital tax administration are necessary to ensure legal certainty and support the effectiveness of Coretax-based tax administration reform.

Penelitian ini bertujuan menganalisis implementasi prinsip self assessment dalam pelaporan pajak atas bukti potong yang belum terintegrasi pada Coretax Administration System serta implikasinya terhadap kepastian administrasi perpajakan. Implementasi Coretax Administration System sebagai bagian dari reformasi administrasi perpajakan nasional masih menghadapi kendala berupa penggunaan identitas sementara pada bukti potong Pajak Penghasilan Pasal 21 yang berpotensi menimbulkan ketidaksesuaian pelaporan dan mengurangi kepastian hukum bagi wajib pajak. Kondisi tersebut menunjukkan pentingnya penguatan implementasi prinsip self assessment dalam administrasi perpajakan digital. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan peraturan perundang-undangan dan pendekatan konseptual. Kebaruan penelitian terletak pada analisis implementasi prinsip self assessment dalam pelaporan bukti potong yang belum terintegrasi dengan Coretax Administration System melalui perspektif efektivitas hukum. Hasil penelitian menunjukkan bahwa bukti potong yang menggunakan identitas sementara tetap wajib dilaporkan sepanjang berkaitan dengan penghasilan wajib pajak yang sebenarnya. Oleh karena itu, penguatan sinkronisasi data, peningkatan literasi perpajakan, dan penyempurnaan administrasi digital diperlukan untuk mewujudkan kepastian hukum serta meningkatkan efektivitas reformasi administrasi perpajakan berbasis Coretax.