[Laporan Magang] - Implementasi PMK No. 168 Tahun 2023 dalam Penghitungan dan Pelaporan Pph 21 Tenaga Ahli pada Sistem Core Tax di PT. Mitra Bangun Sehat

Nuraeni, Dita Ayu (2025) [Laporan Magang] - Implementasi PMK No. 168 Tahun 2023 dalam Penghitungan dan Pelaporan Pph 21 Tenaga Ahli pada Sistem Core Tax di PT. Mitra Bangun Sehat. STIE Tribhakti, Bekasi.

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Abstract

Internship is an integral part of the curriculum at STIE Tri Bhakti, aimed at providing students with real-world work experience. This internship was conducted at PT Mitra Bangun Sehat from February 3, 2025, to April 30, 2025. This report discusses the implementation of Minister of Finance Regulation (PMK) No. 168 of 2023 concerning the calculation and reporting of Article 21 Income Tax (PPh 21) for professionals through the Core Tax system. The issues explored include the procedures applied, technical and administrative challenges encountered, and solutions adopted by the company. Data collection methods used were direct observation, active participation, and interviews with finance staff. The analysis revealed that the company’s tax calculation complies with the new regulation, but challenges persist, such as limited access to the Core Tax system and the use of a single PIC account for multiple entities. In conclusion, although tax obligations have been met properly, system improvements and better internal coordination are necessary to ensure more efficient and timely tax reporting.

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