Billa, Risnanda Salsa and Amelia Ika Pratiwi,, SE., AK., MSA., CA., CRP. (2023) Analisis Kewajiban Wajib Pajak Dalam Menanggapi SP2DK Atas Selisih Pajak Penghasilan Pasal 21. Diploma thesis, Universitas Brawijaya.
Abstract
PT ABC mengalami selisih perhitungan biaya gaji pada SPT masa PPh Pasal 21 dengan SPT Tahunan 1771, Lampiran II tahun pajak 2020. PT ABC menerima Surat Permintaan Penjelasan Data atau Keterangan (SP2DK) dari Kantor Pelayanan Pajak Pratama (KPP) wajib pajak terdaftar karena diduga adanya potensi Pajak Penghasilan Pasal 21 yang kurang dan/atau lebih dibayar. Atas SP2DK ini tidak dilanjutkan hingga tahap pemeriksaan, hal ini karena tidak ada surat perintah pemeriksaan yang diterbitkan oleh KPP. Pihak KPP hanya merekomendasikan untuk segera melakukan Pembetulan SPT masa PPh Pasal 21. Tanggapan KPP wajib pajak terdaftar didasarkan pada laporan bukti formulir 1721-II tentang Daftar Bukti Pemotongan Pajak Penghasilan Pasal 21 (tidak final) dan SPT Induk 1721 setiap masa tahun pajak 2020.
English Abstract
PT ABC experienced a discrepancy in the calculation of salary costs in the SPT period PPh Article 21 with the 1771 Annual SPT, Appendix II for the 2020 tax year. PT ABC received a Letter of Request for Explanation of Data or Information (SP2DK) from the Primary Tax Service Office (KPP) of registered taxpayers because there was an alleged potential underpaid and/or overpaid Income Tax Article 21. The SP2DK was not continued until the inspection stage, this was because there was no inspection warrant issued by the KPP. The KPP only recommends immediately correcting the SPT period PPh Article 21. The KPP's response to registered taxpayers is based on the evidence report form 1721-II regarding the List of Proof of Income Tax Withholding Article 21 (not final) and Main SPT 1721 for each 2020 tax year.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0523170165 |
| Uncontrolled Keywords: | Pajak Penghasilan 21, SP2DK, Kewajiban Wajib Pajak.-Income Tax 21, SP2DK, Taxpayer Obligations. |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 13 Nov 2023 04:15 |
| Last Modified: | 13 Nov 2023 04:15 |
| URI: | http://repository.ub.ac.id/id/eprint/204360 |
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