Analisis Dampak Penggunaan NPWP Sementara dalam Pelaporan PPh 21 terhadap Kepatuhan Administrasi Perpajakan PT ABC

The implementation of the Core Tax Administration System (Coretax) effective January 1, 2025, has brought changes to the administration of Article 21 Income Tax (PPh), particularly regarding the identity of income recipients. During the initial implementation phase, some employees’ National Identification Numbers (NIK) had not yet been integrated and validated in the system; therefore, the Directorate General of Taxes (DJP) provided a temporary Taxpayer Identification Number (TIN) mechanism with the code 999. This study aims to analyze the impact of using temporary TINs on tax compliance at PT ABC, a company engaged in the collection and transportation of Hazardous and Toxic Waste (B3). The study employs a qualitative descriptive approach using primary data from observations during an internship and secondary data from tax regulations, official DJP publications, and relevant prior research. The analysis focused on three aspects: the timeliness of reporting, the accuracy of taxpayer identification, and follow-up administrative tasks. The results showed that the temporary NPWP helped the company continue to issue withholding tax certificates and file its periodic tax returns on time. However, this mechanism created additional work in the form of employee data collection, monitoring the validation of National Identification Numbers (NIK), and correcting periodic income tax returns under Article 21 of the Income Tax Law. Furthermore, withholding tax certificates are not sent to the income recipients’ accounts and are not automatically populated in the Annual Tax Return.