Analysis of tax review on corporate income tax at PT. Cipta Buana Korindo

Aurelia, Clarissa (2022) Analysis of tax review on corporate income tax at PT. Cipta Buana Korindo. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this research is to find out whether or not the company’s calculation and reporting of tax are in accordance with the tax regulation. This research is conducted at PT. Cipta Buana Korindo, a corporate business engaging in the field Paper Mills industry with its head office located in Pekanbaru, Riau Province. The writer does a tax review of the company’s financial statement and annual tax return to determine the correct results for the entity's income tax. The research design that the writer applies in this paper is by using a qualitative approach with a descriptive method with no population or sample. The research data used are primary data obtained directly from the company, in the form of financial statements, income statements, and the balance sheet of PT. Cipta Buana Korindo. The research method on the process of taxation that has been carried out by the company uses a comparison method in accordance to the tax provisions in the form of Laws, Regulations of the Minister of Finance and the Directorate General of Tax. The result of this research shows that the company is having an underpayment amounting to Rp. 4,391,701 instead of an overpayment of Rp. 256,032 due to the employee’s miscalculations and the lack of knowledge in the information regarding the tax procedures, hence causing the company to have several accounts that needed to be recalculated and corrected based on the fiscal reconciliation and according to the Income Tax Law Number 36 the Year 2008. / Tujuan dari penelitian ini adalah untuk mengetahui apakah perhitungan dan pelaporan pajak perusahaan sudah sesuai dengan peraturan perpajakan. Penelitian ini dilakukan di PT. Cipta Buana Korindo, sebuah perusahaan bisnis yang bergerak di bidang industri Pabrik Kertas dengan kantor pusat berlokasi di Pekanbaru, Provinsi Riau. Penulis melakukan penelaahan pajak atas laporan keuangan perusahaan dan SPT Tahunan untuk menentukan hasil PPh badan yang benar. Desain penelitian yang penulis terapkan dalam penulisan ini adalah dengan menggunakan pendekatan kualitatif dengan metode deskriptif tanpa populasi atau sampel. Data penelitian yang digunakan adalah data primer yang diperoleh langsung dari perusahaan, berupa laporan keuangan, laporan laba rugi, dan neraca PT. Cipta Buana Korindo. Metode penelitian terhadap proses perpajakan yang telah dilakukan oleh perusahaan menggunakan metode perbandingan yang sesuai dengan ketentuan perpajakan, berupa Peraturan PerUndang-Undangan, Peraturan Menteri Keuangan dan Direktorat Jenderal Pajak. Hasil penelitian menunjukkan bahwa perusahaan mengalami kekurangan pembayaran sebesar Rp. 4.391.701 bukan lebih bayar Rp. 256.032 karena kesalahan perhitungan pegawai dan kurangnya pengetahuan akan informasi mengenai prosedur perpajakan, sehingga menyebabkan perusahaan memiliki beberapa akun yang perlu dihitung ulang dan dikoreksi berdasarkan rekonsiliasi fiskal dan menurut Undang-Undang Pajak Penghasilan Nomor 36 Tahun 2008.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Aurelia, ClarissaNIM03012180091CA80091@student.uph.edu
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorKacaribu, Anton AdventusNIDN0305127606anton.kacaribu@lecturer.uph.edu
Uncontrolled Keywords: entity income tax; tax review; fiscal reconciliation; tax overpayment & underpayment
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 18548 not found.
Date Deposited: 22 Aug 2022 04:09
Last Modified: 22 Aug 2022 04:09
URI: http://repository.uph.edu/id/eprint/49641

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