TINJAUAN PROSEDUR ADMINISTRASI FAKTUR PAJAK KELUARAN PADA KANTOR KONSULTAN PAJAK SAVETAXINDO

Abstract

This study reviews the Output Tax Invoice administration procedures at Savetaxindo Tax Consultant (KKP) following the implementation of the CoreTax Administration System (CTAS). Using qualitative descriptive methods, this study analyzes the technical workflow and challenges during the system transition period. The results indicate that the CoreTax Administration System (CTAS) has successfully improved data integration, although technical adaptation remains a major obstacle. While the current procedures comply with regulations, optimization of the draft saving and multi-layered verification features is needed to minimize administrative errors. Future researchers are advised to develop a taxpayer compliance variable for a more in-depth analysis of the effectiveness of the CoreTax Administration System (CTAS).