Image of Analisis tax review atas PPh 21, 23/26, 4 Ayat 2, dan PPN sebagai alat untuk menilai kewajiban kontijen wajib pajak di masa depan : sebuah studi kasus PT X

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Analisis tax review atas PPh 21, 23/26, 4 Ayat 2, dan PPN sebagai alat untuk menilai kewajiban kontijen wajib pajak di masa depan : sebuah studi kasus PT X

This study aims to assess tax compliance related to contingent liabilities that may arise on income tax article 21, 23/26, 4 Paragraph 2, and VAT from a digital agency company (PT X) in Indonesia.The study is conducted by using tax review analysis which data used are gained from result of interviews, financial reports, and allcompany taxation?sdocuments related to tax assessment. Tax review procedures is done by comparing tax regulations against some indicators as tax object, tax rate, tax payment, tax reporting, and tax reconciliation in 2012. The results of this study revealed that generallyPT X already complied with the tax regulations in the context of determiningtax object and tax rate for all transactions regarding to income taxesarticle 21, 23/26, 4 paragraph 2, and VAT. Whereas, in case relate to several indicators such as tax payment, reporting, and reconciliation, the company doesn?t comply with tax regulation for instances late in tax paying, tax reporting, and there are several reconciliations of financial statements which do not conform to The Periodic Tax Return. This findingmight be ledto the emergence of contingent liabilities for PT X in the form of tax penalties and future bills for additional underpayment of taxes by the Local Tax Office.Ada tabel

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Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Taxation
Tax compliance
Tax review
Tax pinalty
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xix, 100 p. : il. ; 30 cm.
Info Detail Spesifik -
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