Anandrea, Riztya Zahra (2025) Analisis Risiko Proses Bisnis Divisi Corporate Tax Terkait Penggunaan Sistem Coretax di Perusahaan Distributor Otomotif Berbasis Failure Mode and Effect Analysis (FMEA). Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Digitalisasi sistem perpajakan melalui Coretax merupakan langkah strategis pemerintah untuk meningkatkan transparansi dan efisiensi pelaporan pajak. Namun, pada tingkat implementasi, sistem ini menghadirkan risiko-risiko baru yang perlu dianalisis secara sistematis, khususnya dalam proses bisnis Divisi Corporate Tax di perusahaan distributor otomotif. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis risiko-risiko pada enam proses utama perpajakan, yaitu perhitungan pajak terutang harian, pembayaran pajak, pembuatan bukti potong PPh, pelaporan PPh, pembuatan faktur pajak, dan pelaporan PPN. Metode yang digunakan adalah Failure Mode and Effect Analysis (FMEA), dengan pendekatan berbasis proses bisnis dan dimensi risiko yang mencakup denda pajak serta keterlambatan proses internal. Hasil penelitian menunjukkan bahwa sebagian besar risiko bersumber dari aktivitas manual pada sub-proses serta gangguan teknis dari sistem Coretax dan Pajakku. Risiko-risiko prioritas telah dianalisis lebih lanjut untuk dirumuskan tindakan mitigasi dan strategi penanganannya, sementara risiko yang berasal dari faktor eksternal diberikan langkah kontingensi untuk menjaga kelangsungan proses. Penelitian ini diharapkan dapat membantu perusahaan dalam meningkatkan efektivitas pengelolaan risiko perpajakan berbasis sistem digital.
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The digitalization of Indonesia’s tax system through Coretax represents a strategic initiative by the government to improve transparency and efficiency in tax reporting. However, at the implementation level, this system introduces new risks that must be systematically analyzed, particularly in the business processes of the Corporate Tax Division within an automotive distribution company. This study aims to identify and analyze risks in six key taxation processes: daily tax calculation, tax payment, withholding tax documentation, income tax reporting, VAT invoice issuance, and VAT reporting. The method employed is Failure Mode and Effect Analysis (FMEA), using a business process-based approach and a risk dimension framework focused on tax penalties and internal process delays. The results indicate that most risks originate from manual activities in subprocesses and technical issues related to Coretax and Pajakku systems. Priority risks were further analyzed to develop mitigation actions and treatment strategies, while risks stemming from external factors were addressed with contingency plans to maintain business continuity. This study is expected to support companies in enhancing the effectiveness of risk management in digital tax systems.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Risiko, Proses Bisnis, Corporate Tax, Failure Mode and Effect Analysis (FMEA), Kepatuhan Pajak, Mitigasi Risiko. |
| Subjects: | H Social Sciences > HJ Public Finance T Technology > TA Engineering (General). Civil engineering (General) > TA169.5 Failure analysis |
| Divisions: | Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | Riztya Zahra Anandrea |
| Date Deposited: | 30 Jul 2025 04:28 |
| Last Modified: | 30 Jul 2025 04:28 |
| URI: | http://repository.its.ac.id/id/eprint/123992 |
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