The implementation of tax review on entity income tax to evaluate tax compliance at lembaga pendidikan TK Bangun Insan Mandiri

Natasha, Natasha (2021) The implementation of tax review on entity income tax to evaluate tax compliance at lembaga pendidikan TK Bangun Insan Mandiri. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The self-assessment system in taxation requires every taxpayer in Indonesia to manage their tax independently. Calculation, reporting, and submission have to be done accordingly with applicable tax regulations issued by the government. However, not all taxpayers possess an in-depth knowledge of the tax regulations, hence there will be potential mistakes, whether it is intentional or not. To reduce the chances of error, taxpayers can increase their knowledge and understanding of tax regulations related to the taxes they are imposed on. This study aims to elaborate more on the analysis of entity income tax, moreover on the field of education institution. Most research regarding entity income tax is done towards larger entities compared to an educational institution. This intrigued the writer to analyze the selected entity. This research is conducted upon an entity engaged in the field of education. Data collection is retrieved directly and with the consent of the owner. This research was conducted qualitatively with descriptive analysis method, through the collection of Annual tax report and Financial Statements in 2019. The results shows that the entity has prepared their financial reports accordingly but there are some errors found in the calculation for fiscal reports./Sistem self assessment dalam perpajakan mengharuskan setiap wajib pajak di Indonesia untuk mengelola pajaknya secara mandiri. Perhitungan, pelaporan, dan penyampaian harus dilakukan sesuai dengan peraturan perpajakan yang berlaku yang dikeluarkan oleh pemerintah. Namun, tidak semua wajib pajak memiliki pengetahuan yang mendalam tentang peraturan perpajakan, sehingga akan ada potensi kesalahan, baik disengaja atau tidak. Untuk mengurangi kemungkinan terjadinya kesalahan, wajib pajak dapat meningkatkan pengetahuan dan pemahaman tentang peraturan perpajakan terkait dengan pajak yang dikenakannya. Penelitian ini bertujuan untuk mengelaborasi analisis pajak penghasilan badan, terutama pada bidang institusi pendidikan. Sebagian besar penelitian tentang pajak penghasilan entitas dilakukan terhadap entitas yang lebih besar dibandingkan dengan lembaga pendidikan. Hal ini membuat penulis tertarik untuk menganalisis entitas yang dipilih.Penelitian ini dilakukan pada suatu entitas yang bergerak di bidang pendidikan. Pengumpulan data diambil secara langsung dan dengan persetujuan pemilik. Penelitian ini dilakukan secara kualitatif dengan metode analisis deskriptif, melalui pengumpulan SPT Tahunan dan Laporan Keuangan tahun 2019. Hasil penelitian menunjukkan bahwa entitas telah menyusun laporan keuangannya dengan baik namun terdapat beberapa kesalahan yang ditemukan dalam perhitungan untuk laporan fiskal.

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