A comparative study of accounting treatment policy towards the implementation of income tax and value added taxation at PT. Lion Parcel Medan

Hendrix, Vanessa Agatha (2022) A comparative study of accounting treatment policy towards the implementation of income tax and value added taxation at PT. Lion Parcel Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research generally aims to analyze whether PT. Lion Parcel has analyzed in terms of fiscal corrections to accounts in the financial statements such as income, expense accounts, recording, and valuation methods before reporting them to the tax authorities. This study uses a qualitative descriptive approach. The types of data used in this research are subject data and documentary data. Subject data was obtained through research respondents in the form of interviewed informants and documentary data. Sources of data in this study are primary data and secondary data. The results of the study show that the analysis and calculation of the income tax and Value Added Tax of PT Lion Parcel are following the provisions stipulated in the tax law. However, several items were corrected by the tax authorities as stated in the company's SPT report, including in-kind costs and the use of DPP Other Values in calculating the commissions received./ Penelitian ini secara umum bertujuan untuk menganalisis apakah PT. Lion Parcel telah melakukan analisis dalam hal koreksi fiskal terhadap akun-akun dalam laporan keuangan seperti akun pendapatan, beban, metode pencatatan maupun penilaian sebelum melaporkannya ke pihak perpajakan. Dalam penelitian ini menggunakan pendekatan deskriptif kualitatif. Jenis data yang digunakan dalam penelitin ini adalah data subjek dan data dokumenter. Data subjek di peroleh melaui responden penelitian berupa informan yang di wawancarai dan data dokumenter. Sumber data dalam penelitian ini yaitu data primer dan data sekunder. Hasil penelitian menujukkan bahwa analisis dan perhitungan pajak penghasilan dan Pajak Pertambahan Nilai PT Lion Parcel telah sesuai dengan ketentuan yang diatur dalam undang undang perpajakan. Namun, terdapat beberapa item yang dikoreksi oleh pihak perpajakan seperti yang tertera dalam laporan SPT perusahaan antara lain biaya natura serta penggunaan DPP Nilai Lain dalam menghitung komisi yang diterima.

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