Entity income tax review at PT Sawit Mulia

Alvina, Alvina (2021) Entity income tax review at PT Sawit Mulia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Since the adoption of Law No. 8 concerning General Provisions and Tax Procedures in 1983, Indonesia’s tax collection system has shifted to a self-assessment system. In this system, taxpayers are entrusted with the task of carrying out their own taxation rights and obligations. The implementation of these tax rights and obligations includes registering to apply a Taxpayer Identification Number, reporting to be confirmed as a Taxable Entrepreneur, calculating the tax base yourself, calculating the tax payable, and taxes that are self-paid or paid through withholding or collection of other parties and reporting the calculation in the Notification Letter. Tax review is a process that involves calculating the amount of tax owed and predicting potential taxes that may appear in alignment with applicable tax rules and regulations. Tax review is required by taxpayers to calculate potential tax corrections when taxpayers are audited with tax. By conducting a tax review, it is expected that taxpayers can obtain information so that taxpayers have sufficient time to correct their periodic tax return or Annual tax return including completing transaction documents to reduce fiscal corrections during tax audits. The writer conducted research on PT Sawit Mulia, a palm oil industry company, to find out to what extent the company has fulfilled its tax obligations for the fiscal year 2020. Based on the findings of the research on the application of a tax review on the tax payable, the company has fulfilled all of its tax obligations, nonetheless, the company's expenses that may be included in calculating the tax payable under the terms of Article 6 paragraph (1) of the Income Tax Law have not been entirely corrected fiscally./ Sejak dengan berlakunya Undang-Undang No 8 mengenai Ketentuan Umum dan Tata Cara di tahun 1983, sistem pemungutan pajak di Indonesia menjadi Self Assesment. Wajib pajak diberikan kepercayaan untuk melaksanakan hak dan kewajiban perpajakannya sendiri. Pelaksanaan hak dan kewajiban perpajakan tersebut meliputi mendaftarkan diri untuk memperoleh Nomor Pokok Wajib Pajak, melaporkan untuk dikukuhkan sebagai Pengusaha Kena Pajak, menghitung sendiri dasar pengenaan pajaknya, memperhitungkan pajak terutang, dan pajak yang dibayar sendiri maupun yang dibayar melalui pemotongan atau pemungutan pihak lain serta melaporkan perhitungan tersebut pada Surat Pemberitahuan . Tax review adalah suatu kegiatan untuk menelaah seluruh transaksi perusahaan untuk menghitung jumlah pajak yang terutang serta untuk memprediksi potensi pajak yang mungkin timbul menurut peraturan perundang- undangan perpajakan yang berlaku. Tax review diperlukan oleh wajib pajak untuk menghitung potensi koreksi perpajakan bilamana wajib pajak diperiksa pajak dengan. Dengan dilakukan tax review diharapkan wajib pajak dapat memperoleh informasi sehingga wajib pajak mempunyai waktu yang cukup untuk melakukan pembetulan SPT Masa atau SPT Tahunannya termasuk melengkapi dokumen transaksinya untuk mengurangi koreksi fiskal pada saat pemeriksaan pajak. Penulis melakukan penelitian pada PT Sawit Mulia, perusahaan Industri minyak kelapa sawit, untuk mengetahui sejauh mana perusahaan telah memenuhi kewajiban perpajakan tahun fiskal 2020. Berdasarkan hasil penelitian penerapan tax review atas pajak yang terutang, perusahaan telah memenuhi seluruh kewajiban perpajakannya, namun masih tidak sepenuhnya melakukan koreksi fiskal terhadap biaya perusahaan yang boleh diperhitungkan pada saat menghitung pajak terutang sesuai dengan ketentuan pasal 6 ayat (1) UU PPh.

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