Tax review implementation on entity income tax to evaluate tax compliance at PT. Rusindo Prima Food Industri

Tantri, Dewi (2021) Tax review implementation on entity income tax to evaluate tax compliance at PT. Rusindo Prima Food Industri. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The application of the self-assessment system in tax calculations requires taxpayers to perform calculations, reports and submissions independently. Not all taxpayers have a high understanding of tax regulations so that there is the potential for unintentional or intentional errors. To minimize the risk of miscalculation in tax reporting, taxpayers must have a better understanding of the tax regulations imposed on taxpayers. It is known that taxes are one of the sources that can boost the country's economy which is channeled into national development and becomes a benchmark in regulating government policies. Tax review is conducted to analyze company transactions in order to evaluate taxpayer compliance in carrying out tax reporting in accordance with applicable regulations. This research was conducted at PT. RUSINDO PRIMA FOOD INDUSTRI, a company that produces snacks. The purpose of this study was to determine whether the company complies with tax regulations and to determine the effect of tax review on corporate income tax. The research was conducted using a qualitative approach by comparing the results of corporate tax reporting with the researchers' calculations on corporate income tax in accordance with the applicable tax provisions in Indonesia. The writer collects the data directly from the director and financial staff of PT Rusindo Prima Food Industri. By conducting a tax review on the Annual Tax Return year 2020 analysis and financial statements, it shows that the entity has fulfilled the tax obligations, but several adjustments must be conduct to several expenses that must be corrected fiscally on the calculation of taxes payable according to Indonesian tax laws./ Penerapan sistem self-assessment dalam perhitungan pajak mengharuskan wajib pajak untuk melakukan perhitungan, pelaporan dan penyampaian secara mandiri. Tidak semua wajib pajak memiliki pemahaman yang tinggi terhadap peraturan perpajakan sehingga berpotensi terjadi kesalahan yang tidak disengaja atau disengaja. Untuk meminimalkan risiko kesalahan perhitungan dalam pelaporan pajak, wajib pajak harus memiliki pemahaman yang lebih baik tentang peraturan perpajakan yang dikenakan kepada wajib pajak. Diketahui bahwa pajak merupakan salah satu sumber yang dapat mendongkrak perekonomian negara yang disalurkan ke dalam pembangunan nasional dan menjadi tolak ukur dalam mengatur kebijakan pemerintah. Tax review dilakukan untuk menganalisis transaksi perusahaan guna mengevaluasi kepatuhan wajib pajak dalam melaksanakan pelaporan pajak sesuai dengan ketentuan yang berlaku. Penelitian ini dilakukan di PT. RUSINDO PRIMA FOOD INDUSTRI, perusahaan yang memproduksi makanan ringan. Tujuan dari penelitian ini adalah untuk mengetahui apakah perusahaan mematuhi peraturan perpajakan dan untuk mengetahui pengaruh tax review terhadap pajak penghasilan badan. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dengan membandingkan hasil pelaporan pajak badan dengan perhitungan peneliti atas pajak penghasilan sesuai Undang-undang. Penulis mengumpulkan data langsung dari direktur dan staf keuangan PT Rusindo Prima Food Industri. Dengan melakukan penelaahan pajak atas analisis SPT Tahunan dan laporan keuangan tahun 2020 menunjukkan bahwa entitas telah memenuhi kewajiban perpajakannya, namun beberapa penyesuaian harus dilakukan terhadap beberapa biaya yang harus dikoreksi secara fiskal atas perhitungan pajak terutang menurut hukum perpajakan Indonesia.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Tantri, DewiNIM03012180093Dt80093@student.uph.edu
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorFu, ArifinNIDN0105028401Arifin.fu@uph.edu
Uncontrolled Keywords: self-assessment system ; tax Review ; tax Return ; tax Compliance ; Fiscal Correction
Subjects: 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 23201 not found.
Date Deposited: 02 Mar 2022 06:07
Last Modified: 28 Mar 2022 07:32
URI: http://repository.uph.edu/id/eprint/46934

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