Analysis of tax review on entity income tax at PT Suryawindu Pertiwi

Yusuf, Jesslyn (2022) Analysis of tax review on entity income tax at PT Suryawindu Pertiwi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study aims to analyze the tax review of corporate income tax to determine the implementation of corporate tax obligations in accordance with the tax regulations. In this tax review, errors in recording and calculations by the company can be found and reduce the tax burden borne by the company. The research design that the writer applied in this paper uses a qualitative approach with the descriptive method as well as no population or sample. The research design that the author applies in this paper is to use a qualitative approach with a descriptive method, and there is no population or sample. The research data used is primary data obtained directly from the company, in the form of financial statements, income statements, and bookkeeping records (transactions) of the company. The research process uses a comparison method on the tax process that has been carried out with tax provisions, in the form of Laws, Regulations of the Minister of Finance, and Technical Implementation Regulations (DGT Regulations). The results of the Tax Review show that PT. Suryawindu Pertiwi has fulfilled and carried out its obligations as a good Taxpayer, but there were some errors in writing and calculating the fiscal correction, which had an impact on the amount of Income Tax Payable, which was not appropriate for 2019, so the compensation for losses obtained by PT. Suryawindu Pertiwi became Rp 21.718.386.067./ Penelitian ini bertujuan untuk mereview Pajak Penghasilan Badan untuk mengetahui implementasi kewajiban pajak perusahaan apakah sudah sesuai dengan peraturan perpajakan. Perusahaan yang menjadi objek review adalah PT. Suryawindu Pertiwi yang bergerak dalam bidang usaha produksi bibit udang. Fokus penelitian dilakukan terhadap proses menghitung, memperhitungkan, membayar dan melapor pajak pada tahun 2019. Desain penelitian yang penulis terapkan dalam tulisan ini adalah menggunakan pendekatan kualitatif dengan metode deskriptif serta tidak ada populasi atau sampel. Data penelitian yang digunakan adalah data primer yang diperoleh langsung dari perusahaan, berupa laporan keuangan, laporan laba rugi, dan catatan pembukuan (transaksi) perusahaan. Proses penelitian menggunakan metode perbandingan atas proses pajak yang telah dilakukan dengan ketentuan perpajakan, berupa Undang-Undang, Peraturan Menteri Keuangan dan Peraturan Teknis Pelaksanaan (Peraturan DJP). Hasil dari Tax Review menunjukan bahwa PT. Suryawindu Pertiwi telah memenuhi dan menjalankan kewajibannya sebagai Wajib Pajak yang baik namun terdapat beberapa kesalahan dalam penulisan dan perhitungan pada koreksi fiskal yang berdampak pada jumlah Pajak Penghasilan Terutang yang tidak sesuai untuk tahun 2019 sehingga kompensasi kerugian yang diperoleh oleh PT. Suryawindu Pertiwi menjadi sebesar Rp 21.718.386.067.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Yusuf, JesslynNIM03012180087jy80087@student.uph.edu
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorKacaribu, Anton AdventusNIDN0305127606anton.kacaribu@lecturer.uph.edu
Uncontrolled Keywords: tax review; tax obligations; qualitative; comparison; 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 18547 not found.
Date Deposited: 19 Aug 2022 02:07
Last Modified: 19 Aug 2022 02:07
URI: http://repository.uph.edu/id/eprint/49554

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