Alvianitai, Vinnie (2021) Entity income tax review at PT Andalas Citra Elektrindo. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Indonesia empowers the taxpayers with trust and responsibility in completing their duties with the system called as self-assessment system. This system allows the taxpayers to do the calculation and to determine the total of tax they should prepared to the tax office based on the Indonesia tax provisions. Taxation is also a legal requirement for all taxpayers to contribute because it is one of the most important sources of revenue for the government, which is used for government spending, state development, and state expenses in order for national development to be successful. Tax also has several of difference in the rules and methods which is in income tax basically it is charged directly to the end consumer while value added tax is charged directly to the relevant parties. To resolve the arising problem in the calculation due to the potential errors in tax calculation, payment, and reporting it can be discovered by conducting a tax review. Conducting a tax review is the first step in determining the final outcome also to find out whether the company has fulfilled their obligations of the entity income tax payable in accordance with general provisions and tax procedures. Basically, it is an activity that examines all existing tax obligations in the firm and the implementation of those obligations in the areas of computation, withholding, payment, settlement, and reporting in order to assess the company tax compliance. This research reveals the company lack of understanding about the classification of deductible and non-deductible expense where it supposed to be allowed as deduction but the company misclassified the account, and the second issue is the company are not able to calculate the income before tax accurately based on the effective regulations which will affect the company from overpayment into underpayment./ Indonesia memberdayakan wajib pajak dengan kepercayaan dan tanggung jawab dalam menyelesaikan tugasnya dengan sistem yang disebut sebagai sistem penilaian diri. Sistem ini memungkinkan wajib pajak untuk melakukan perhitungan dan untuk menentukan total pajak yang harus mereka siapkan ke kantor pajak berdasarkan ketentuan pajak Indonesia. Perpajakan juga merupakan persyaratan hukum bagi semua wajib pajak untuk berkontribusi karena merupakan salah satu sumber pendapatan terpenting bagi pemerintah, yang digunakan untuk pengeluaran pemerintah, pembangunan negara, dan biaya negara agar pembangunan nasional dapat berhasil. Pajak juga memiliki beberapa perbedaan dalam aturan dan metode yang ada dalam pajak penghasilan pada dasarnya dibebankan langsung ke konsumen akhir sementara pajak pertambahan nilai dibebankan langsung kepada pihak terkait. Untuk mengatasi masalah dalam perhitungan karena potensi kesalahan dalam perhitungan pajak, pembayaran, dan pelaporan dapat ditemukan dengan melakukan tinjauan pajak. Tax review juga merupakan langkah awal dalam menentukan hasil akhir serta mengetahui apakah perusahaan telah memenuhi kewajibannya terhadap pajak penghasilan badan yang harus dibayar sesuai dengan ketentuan umum dan prosedur perpajakan. Pada dasarnya, ini adalah kegiatan yang memeriksa semua kewajiban pajak yang ada di perusahaan dan pelaksanaan kewajiban tersebut dalam perhitungan, pemotongan, pembayaran, penyelesaian, dan pelaporan untuk menilai kepatuhan pajak perusahaan. Penelitian ini bertujuan untuk mengungkapkan kurangnya pemahaman perusahaan tentang klasifikasi biaya yang dapat dikurangkan dan tidak dapat dikurangkan di mana seharusnya diizinkan sebagai pengurangan tetapi perusahaan salah mengklasifikasi akun, dan masalah kedua adalah perusahaan tidak dapat menghitung pendapatan sebelum pajak secara akurat berdasarkan peraturan efektif yang akan mempengaruhi perusahaan dari kelebihan pembayaran menjadi kurang bayar.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | self assessment system; entity income tax; tax review; tax compliance | ||||||||
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 |
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Depositing User: | Users 18392 not found. | ||||||||
Date Deposited: | 03 Mar 2022 15:42 | ||||||||
Last Modified: | 28 Mar 2022 13:03 | ||||||||
URI: | http://repository.uph.edu/id/eprint/47018 |
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