Analysis of entity income tax review at PT. Anugerah Prima Sejati

Sheren, Sheren (2020) Analysis of entity income tax review at PT. Anugerah Prima Sejati. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Since the tax reform of Indonesia in 1983, Indonesia has started to adopt Self-Assessment System for the tax collection. Due to the system, taxpayers are trusted to determine the amount of tax payable and report as well as pay to the state. However, this practice might lead to some misconception and misinterpretation that can cause the mistakes in the determination of the amount of tax. This research will focus on the entity income tax of PT. Anugerah Prima Sejati to assess their compliance in fulfilling the obligation in calculating, reporting, and paying the tax. This is a qualitative descriptive research which will involve big data collection to increase the understanding and interpretation. The result of this research shows that PT Anugerah Prima Sejati has done the analysis and calculation of the entity income tax in accordance with the Income Tax Law of Indonesia No. 36 Year 2008. There are no mistakes found in the fiscal reconciliation and Annual Tax Return that might lead to the issuance of Notice of Tax Assessment. However, this company can still improve in their tax planning. / Sejak reformasi perpajakan Indonesia di tahun 1983, Indonesia telah mengadopsi Self-Assessment System untuk pemungutan pajak. Karena sistem tersebut, Wajib Pajak dipercayakan untuk menghitung dan melaporkan pajak terutang yang akan dibayarkan ke negara. Namun, praktik seperti ini dapat memicu interpretasi konsep yang salah yang akan menimbulkan kesalahan di perhitungan pajak terutang. Penelitian ini akan fokus terhadap pajak penghasilan badan dari PT. Anugerah Prima Sejati untuk menguji kepatuhan pajak dalam menjalankan kewajiban untuk menghitung, melapor, dan membayar pajak. Penelitian ini menggunakan metode kualitatif deskriptif yang akan mengumpulkan banyak data untuk meningkatkan pemahaman dan interpretasi. Hasil penelitian ini menunjukkan bahwa PT. Anugerah Prima Sejati telah melakukan analisis dan perhitungan pajak penghasilan badan sesuai dengan Undang-Undang Pajak Penghasilan No. 36 Tahun 2008. Tidak ditemukan kesalahan dalam rekonsiliasi fiskal dan SPT Tahunan yang dapat memicu penerbitan Surat Ketetapan Pajak. Akan tetapi, perusahaan ini masih dapat memperbaiki perencanaan pajaknya.

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