Tax review on income tax compliance at PT Surya Sumatera Indah Sejahtera

Farica, Farica (2019) Tax review on income tax compliance at PT Surya Sumatera Indah Sejahtera. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax review is a review activity towards all existing tax to fulfill tax obligation such as calculation, withholding, payment and reporting to evaluate tax compliance according to tax regulation. Income tax means taxes charged to a person for the income received during the taxable year. PT Surya Sumatera Indah Sejahtera can implement tax review towards the company’s income tax to evaluate tax compliance in order to fulfill tax obligation. The purpose of this research is to implement a tax review towards income tax of article 21, income tax of article 23, income tax of article 25, and entity income tax to evaluate tax compliance at PT Surya Sumatera Indah Sejahtera in 2017. Research is done at PT Surya Sumatera Indah Sejahtera that is located in Medan. The analysis method in this research is qualitative descriptive by collecting income tax of article 21 periodic tax return, income tax of article 23 withholding slip, income tax of article 25 payment slips and fiscal reconciliation report to conduct the tax review. The results of this research showed that PT. Surya Sumatera Indah Sejahtera has done fiscal reconciliation on the income statement, however the company still have error in calculating the entity income tax because the amount of income tax of article 23 withheld is incorrect therefore the amount of tax credited to calculate entity income tax is wrong. Meanwhile, the calculation, payment and reporting of income tax of article 21 and income tax of article 25 has comply with tax regulation

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Farica, FaricaNIM1501010020UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMeilani, MeilaniNIDN0112028504meilani.fe@uph.edu
Uncontrolled Keywords: tax review; income tax; tax compliance
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: yousi saragih
Date Deposited: 22 Jun 2021 09:32
Last Modified: 13 Jan 2022 04:01
URI: http://repository.uph.edu/id/eprint/35551

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