Abstract
Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.
Highlights
Notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher
Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake
Penerapan Tax review Atas Perhitungan Pajak Penghasilan (PPh) Badan Sebagai Dasar Evaluasi Pemenuhan Kewajiban Perpajakan Pada PT X
Summary
Pajak sebagai salah satu sumber pendapatan negara digunakan sebagai sumber dana bagi pemerintah untuk pembangunan nasional dan alat ukur untuk mengatur kebijaksanaan pemerintah. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penerapan tax review atas pajak penghasilan badan dan pajak pertambahan nilai. Membandingkan hasil pelaporan pajak menurut perusahaan dengan perhitungan Pajak Penghasilan Badan dan Pajak Pertambahan Nilai Pada PT. KBIC tahun pajak 2015 dari peneliti sesuai dengan ketentuan pajak yang berlaku di Indonesia. Berdasarkan hasil penelitian yang dilakukan, tax review atas PPh Badan telah ditemukan adanya perbedaan dalam laporan rekonsiliasi fiskal pada akun Perjalanan Dinas dan Biaya Telepon. Pada akun perjalanan dinas perusahaan tidak dapat menunjukkan berita acara ataupun catatan di penugasan yang menjelaskan perihal atau tujuan perjalanan dinas Luar Negeri tersebut yang terkait dengan kegiatan pokok perusahaan hal tersebut yang menyebabkan terjadinya perbedaan koreksi fiskal antara wajib pajak dengan peneliti. Tax review yang dilakukan Pada Pajak Pertambahan Nilai, wajib pajak telah melaporkan laporan rekonsiliasi fiskal dengan benar dan tidak terdapat adanya kekeliruan. Kata Kunci: Tax Review, Pajak Penghasilan Badan dan Pajak Pertambahan Nilai
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