The implementation of tax review towards the entity income tax as the basis for evaluating taxation obligation at CV. Griya Mandiri Sukses

Aprilia, Beby (2018) The implementation of tax review towards the entity income tax as the basis for evaluating taxation obligation at CV. Griya Mandiri Sukses. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In order to actualize an independent and fair country, tax revenue must be optimized because tax contributed more than 70 percent to the state revenue based on state revenue in 2016. Governmental effort to gain optimal revenue is by monitoring the taxation obligations done by the taxpayers as the consequence of the Self Assessment System, such as conducts a tax audit. The research is conducted at CV. Griya Mandiri Sukses that supervised by the tax office of Madya. The entity taxpayer had joined tax amnesty for the tax forgiveness of year 2015 and earlier. As the government started to do a tax reformation in 2016, the entity taxpayer may conduct a tax review on the entity income tax in 2016 based on the tax provisions in order to anticipate the tax audit conducted by the tax officers. The purpose of this research is to find out the results of tax review implementation towards the calculation and reporting of entity income tax as the basis for evaluating the taxation obligation at CV. Griya Mandiri Sukses. Data collection methods used in the research are interview, observation, literature study, and accessing the websites. After conducting tax review towards the calculation and reporting of entity income tax at CV. Griya Mandiri Sukses, it has been found out that the entity taxpayer had reported the entity income tax based on the tax provisions. But, the entity taxpayer did a misclassification on deductible expenses and nondeductible expenses in the fiscal reconciliation that lead to the miscalculation of income tax payable. The miscalculation of income tax payable will result in the income tax that need to be paid again according to the Amendment of Annual Tax Return . It needs to be submitted by the entity taxpayer to avoid a higher tax sanction in the future.

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