Analysis of Financial Statement Preparation, Fiscal Reconciliation and Human Resources Competency on Corporate Income Tax of Sriwijaya Argo Sakti Company, Indonesia

Abstract

Aims: This study aims to find out, analyze, and how the competence of human resources in the internal PT SAS and fiscal correction and analyze whether the competence of internal human resources is an obstacle or supporting factor in preparing financial statements.
 Study Design: The research design used in this study is a qualitative descriptive research design using the post-positivism paradigm with the triangulation method, which is an experimental approach using various methods, data sources, researchers, and theories.
 Place and Duration of Study: The researcher set an analysis unit on the Corporate Income Tax (PPh) Fiscal Correction and reviewed PT SAS's 2020 financial statements with Human Resources (HR) as an influential factor. Sampling determination in this study used a purposive sampling technique.
 Methodology: The sampling determination in this study used purposive sampling techniques with the criteria of PT SAS Tax Managers, Tax Consultants, Accounting Staff, and Tax Staff. The data collection used in this study can be grouped into two categories, namely interactive and non-interactive methods.
 Results: Based on the study's results, a fiscal correction in corporate income tax was caused by HR errors that did not record accounts receivable. Then, there is the fiscal correction. From the aspect of knowledge (knowledge), attitude (attitude) and aspects of skills (skills), there are still problems that still need to be solved.
 Conclusion: The company must be more thorough in making corrections to the costs that the company has incurred according to the rules. Companies should more often provide education and training in the field of accounting and taxation to employees. The company also advises the directorate general of taxes to review related CSR Costs.