Analysis of the Effectiveness of E-Bupot Unification of Article 23 Income Tax at PT Semolis Teknologi Indonesia

Abstract

.Based on tax revenue realization data, PT Semolis Teknologi Indonesia recorded 1,043 E-Bupot transactions in 2024 with a total tax payable of Rp149.2 million, indicating variations in transactions and tax values across quarters. This change in the number of transactions indicates the need for further research into the factors influencing the effectiveness of E-Bupot utilization. The study used a qualitative approach with observation, interviews, and documentation methods to explore the factors influencing the effectiveness of the E-Bupot system. The results showed that the implementation of E-Bupot had a positive impact on increasing the efficiency, accuracy, and security of tax reporting. In conclusion, the use of E-Bupot Unification of Income Tax Article 23 at PT Semolis Teknologi Indonesia is effective in supporting tax modernization, although network infrastructure improvements and increased user education are needed to optimize system performance going forward.