Habsari, Angelia Mar’atu and Amelia Ika Pratiwi,, SE., MSA., Ak. (2023) Tax Review Terhadap Beban dan Pendapatan pada Laporan Keuangan PT. I Tahun Pajak 2020. Diploma thesis, Universitas Brawijaya.
Abstract
PT. I merupakan Wajib Pajak yang bergerak dalam bidang jasa konstruksi. PT. I melakukan pembetulan pada SPT Tahun 2020 karena terdapat kesalahan pengakuan pada biaya yang dibebankan, pendapatan perusahaan, dan perhitungan pajak penghasilan final jasa konstruksi. Hal ini disebabkan karena staf akuntansi dan perpajakan PT. I kurang memahami terkait peraturan dan ketentuan perpajakan yang berlaku. Kesalahan pengakuan tersebut menyebabkan koreksi fiskal dan perlakuan akuntansi perpajakan yang berbeda dari sebelumnya. Lokasi Penelitian dilakukan di Kantor Konsultan Pajak Wajib Pajak Indonesia Tax Firm. Penelitian ini menggunakan menggunakan metode deskriptif kualitatif dan metode pengumpulan data yang digunakan adalah wawancara, dokumentasi, dan studi pustaka. Hasil penelitian membuktikan bahwa adanya Tax Review dalam pemenuhan kewajiban perpajakan sangat penting sehingga PT. I diuntungkan karena tidak terkena denda administrasi dan dapat dijadikan sebagai upaya preventif jika diperlukan di masa depan.
English Abstract
PT. I is a taxpayer engaged in construction services. PT. I made corrections to the 2020 SPT because there were errors in the recognition of costs charged, company income, and the calculation of final income tax for construction services. This is because the accounting and taxation staff of PT. I do not understand the applicable tax regulations and provisions. The recognition error causes fiscal correction and tax accounting treatment that is different from before. The research was conducted at the Indonesian Tax Firm Tax Consultant Office. This research uses descriptive qualitative methods and the data collection methods used are interviews, documentation, and literature studies. The results of the study prove that the existence of a Tax Review in fulfilling tax obligations is very important so that PT. I benefits from not being subject to administrative fines and can be used as a preventive measure if needed in the future.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0523170029 |
| Uncontrolled Keywords: | Tax Review, Beban, Pendapatan, Koreksi Fiskal, Pajak Penghasilan Final Jasa Konstruksi-Tax Review, Expenses, Income, Fiscal Corrections, Final Income Tax for Construction Service. |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 27 Oct 2023 06:55 |
| Last Modified: | 27 Oct 2023 06:55 |
| URI: | http://repository.ub.ac.id/id/eprint/204040 |
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Text (DALAM MASA EMBARGO)
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