Nurfidya, Yulinda and I Gede Arianta, SH., SE., M.Ak., BKP., CA., ASEAN., CPA., AK (2020) Analisis Mekanisme Pembetulan Spt Tahunan Pajak Penghasilan Badan (Studi Kasus Pada Pt. X Tahun Pajak 2017). Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis penyebab dilakukan pembetulan SPT Tahunan PPh Badan di PT.X, Untuk mengetahui hasil perbandingan perhitungan sebelum dan sesudah pembetulan SPT Tahunan PPHhBadan pada PT.X, untuk mengetahui prosedur pembetulan SPT Tahunan PPh Badan pada PT.X. Jenis penelitian ini adalah deskriptif kuantitatif. Teknik pengumpulan data yang digunakan yaitu, dokumentasi, wawancara dan kepustakaan. Dari hasil penelitian diketahui bahwa (1) Dilakukan pembetulan SPT Tahunan PPh Badan karena terjadi kesalahan pengisihan SPT dan adanya himbauan dari fiskus (2) Kesalahan perhitungan terletak pada perhitungan pajak penghasilan dalam pelaporan SPT Tahun 2017 (3) Adanya kesalahan laporan oleh PT. X dengan total DPP sebesar Rp 75.374.750.
English Abstract
This study aims to analyze the reasons for correcting the Annual Corporate Income Tax Return at PT. X, to determine the comparison results of the calculation before and after the correction of the Annual Corporate Income Tax Return at PT.X, to determine the procedure for correcting the Annual Corporate Income Tax Return at PT.X. This type of research is descriptive quantitative. Data collection techniques used are documentation, interviews and literature. From the results of the research it is known that (1) Annual Corporate Income Tax Returns were corrected due to an error in SPT preparation and an appeal from the tax authorities (2) The calculation error lies in the calculation of income tax in the 2017 SPT reporting (3) The existence of an error in the report by PT. X with a total DPP of IDR 75,374,750.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0520170003 |
| Uncontrolled Keywords: | Pajak Penghasilan Badan, Pembetulan SPT, Laporan Keuangan, Corporate Income Tax, Correction of SPT, Financial Statements. |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 24 May 2023 07:36 |
| Last Modified: | 24 May 2023 07:36 |
| URI: | http://repository.ub.ac.id/id/eprint/200257 |
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