Internal tax audit on value added tax to evaluate tax compliance at Murni Teguh Memorial Hospital

Silitonga, Andreas Willy (2021) Internal tax audit on value added tax to evaluate tax compliance at Murni Teguh Memorial Hospital. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

As we know tax has played an important role in our country, because one of the sources of our nation’s income is from tax. Based on the data obtained from APBN per January 2021, we can see the list of the common tax revenue in Indonesia and the temporary realization. We can conclude that Value Added Tax is the biggest contributors for our countries tax revenue after the Income Tax. Top five contributors for Indonesia’s VAT in 2020 are Industry Sector, Trade Sector, Construction Sector and Real Estate, Transportation and Inventory Sector and Mining Sector. Based on the data above, healthcare and hospital are not included as the biggest contribution for Indonesia’s VAT in 2020 although we knew that during 2020 not only Indonesia but all countries over the world is facing a pandemic or we know as Covid-19. Therefore, the writer decides to choose case study at Murni Teguh Memorial Hospital and prepares the research with the title of “Internal Tax Audit on Value Added Tax to Evaluate Tax Compliance at Murni Teguh Memorial Hospital.” Data collection method used by the writer is research method. It is a method used to collect and provide data which are needed in order to analyze the problem further. In this research, the writer uses documentation method, namely the data collection method that is done by collecting the data. In this case, it is the company’s documents that will be needed by the writer in doing the research. The data will be obtained directly from Murni Teguh Memorial Hospital. After conducting the internal tax audit on VAT at Murni Teguh Memorial Hospital, it can be assumed that overall the hospital has fulfilled the formal tax compliances in which the hospital has fulfilled their obligations formally according to tax law and provisions applied/Seperti yang kita ketahui pajak memegang peranan penting di negara kita, karena salah satu sumber pendapatan negara kita adalah dari pajak. Berdasarkan data yang diperoleh dari APBN per Januari 2021, kita dapat melihat daftar penerimaan pajak umum di Indonesia dan realisasi sementara. Dapat kita simpulkan bahwa Pajak Pertambahan Nilai merupakan penyumbang terbesar bagi penerimaan pajak negara kita setelah Pajak Penghasilan. Lima penyumbang PPN Indonesia terbesar tahun 2020 adalah Sektor Industri, Sektor Perdagangan, Sektor Konstruksi dan Perumahan, Sektor Transportasi dan Inventaris, serta Sektor Pertambangan. Berdasarkan data di atas, industi kesehatan dan rumah sakit tidak termasuk sebagai penyumbang terbesar PPN Indonesia pada tahun 2020 meskipun kita tahu selama tahun 2020 tidak hanya Indonesia tetapi semua negara di dunia sedang menghadapi pandemi atau yang kita kenal dengan Covid-19. Oleh karena itu, penulis memutuskan untuk memilih studi kasus pada Rumah Sakit Murni Teguh Memorial dan menyusun penelitian dengan judul “Pemerikksaan Pajak Internal pada Pajak Pertambahan Nilai untuk Evaluasi Kepatuhan Pajak di Rumah Sakit Murni Teguh”. Metode pengumpulan data yang digunakan penulis adalah metode penelitian . Itu adalah metode yang digunakan untuk mengumpulkan dan menyediakan data-data yang diperlukan untuk menganalisis masalah lebih lanjut. Dalam penelitian ini penulis menggunakan metode dokumentasi, yaitu metode pengumpulan data yang dilakukan dengan mengumpulkan data. Dalam hal ini adalah dokumen-dokumen perusahaan yang akan dibutuhkan oleh penulis dalam melakukan penelitian. Data tersebut akan diperoleh langsung dari Rumah Sakit Murni Teguh. Setelah dilakukan pemeriksaan pajak internal atas PPN di Rumah Sakit Murni Teguh Memorial, dapat diasumsikan bahwa secara keseluruhan rumah sakit telah memenuhi kepatuhan formal perpajakan dimana rumah sakit telah memenuhi kewajibannya secara formal sesuai dengan peraturan perundang-undangan perpajakan dan ketentuan yang berlaku.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Silitonga, Andreas WillyNIM03012170097andreaswilly99@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorArifin, ArifinNIDN0105028401arifin.fu@uph.edu
Uncontrolled Keywords: vat;internal tax audit; tax audit; taxation; hospital
Subjects: H Social Sciences > H Social Sciences (General)
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: Users 18909 not found.
Date Deposited: 18 Aug 2021 10:20
Last Modified: 12 Jan 2022 10:33
URI: http://repository.uph.edu/id/eprint/41954

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