Analysis on entity income tax review at PT. Cakraindo Mitra Internasional

Sinta, Sinta (2020) Analysis on entity income tax review at PT. Cakraindo Mitra Internasional. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (129kB) | Preview
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (213kB)
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (187kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (417kB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (129kB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (306kB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (67kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (129kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

Tax refers to one of the important parts of government’s financial source which is used for improvement of economy condition and paid by taxpayers for the government with the income earned in certain period. On the other hand, tax means a tax burden or expenses for the taxpayers because tax will minimize taxpayers’ income. With conducting the tax review, taxpayers can immediately improve their tax reporting and improve financial reporting to make it easier when facing tax audits. The purpose of this research is to evaluate the tax compliance in the context of implementing the provisions of tax regulation, prepare taxpayers in facing tax audits, avoiding imposing tax burdens and inappropriate tax sanctions by the tax authorities. This research is conducted at PT. Cakraindo Mitra Internasional which was established in year 2003 and analysis method in this research used in qualitative approach with descriptive method to analyze the data without applying hypothesis by collecting, preparing, implementing, and analyzing data. The year of the research is 2018. From the research, tax credit on calculation income tax from the company on article 22 Income Tax with accelerating purchase order, article 23 Income Tax with payment received and article 25 Income Tax with installment payment of income tax is in accordance with applicable tax laws. However, there are several errors in fiscal amount changed on the fiscal income statement, which is Travel in Duty, Donation, Provision for Doubtful Debts, Tax Sanctions, and Depreciation of vehicles resulting in income tax payable is increased. / Pajak mengacu pada salah satu bagian penting dari sumber keuangan pemerintah yang digunakan untuk perbaikan kondisi ekonomi dan dibayar oleh pembayar pajak untuk pemerintah dengan pendapatan yang diperoleh pada periode tertentu. Di sisi lain, pajak berarti beban atau pengeluaran pajak untuk wajib pajak karena pajak akan meminimalkan pendapatan wajib pajak. Dengan melakukan pemeriksaan pajak, wajib pajak dapat segera melakukan pemenuhan kewajiban pelaporan pajak dan pelaporan keuangan untuk membuatnya lebih mudah ketika menghadapi audit pajak. Tujuan dari penelitian ini adalah untuk mengevaluasi kepatuhan wajib pajak dalam konteks penerapan ketentuan peraturan pajak, menyiapkan wajib pajak dalam menghadapi pemeriksaan pajak, menghindari beban pajak dan sanksi pajak yang tidak pantas oleh otoritas pajak. Penelitian ini dilakukan di PT.Cakraindo Mitra Internasional yang didirikan pada tahun 2003 dan metode analisis dalam penelitian ini digunakan dalam pendekatan kualitatif dengan metode deskriptif untuk menganalisis data tanpa menerapkan hipotesis dengan mengumpulkan, menyiapkan, menerapkan, dan menganalisis data. Tahun penelitian adalah 2018. Dari hasil penelitian, kredit pajak atas perhitungan pajak penghasilan dari perusahaan pada pasal 22 Pajak Penghasilan dengan pesanan pembelian dipercepat, pajak penghasilan pasal 23 dengan pembayaran yang diterima dan pajak penghasilan pasal 25 dengan pembayaran angsuran pajak penghasilan sesuai dengan undang-undang perpajakan yang berlaku. Namun, ada beberapa kesalahan dalam jumlah fiskal yang diubah pada laporan laba rugi fiskal yaitu Perjalanan Tugas, Donasi, Penyisihan Piutang Tak Tertagih, Sanksi Pajak, dan Penyusutan kendaraan yang mengakibatkan hutang pajak penghasilan meningkat.

Actions (login required)

View Item