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Tax Review atas Pajak Penghasilan sebagai Strategi Tax Planning pada PT Kharisma Barokah Muliatama
Ani Oktaviani (2021) | Skripsi | Akuntansi
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Ringkasan
Tax planning yang dihasilkan berdasarkan tax review akan lebih efektif karena sesuai dengan kondisi dan kendala yang dialami perusahaan. PT Kharisma Barokah Muliatama merupakan UMKM yang bergerak di bidang jasa pengangkutan via darat. Tax review dilakukan atas kewajiban perpajakan dan laporan keuangan selama tiga tahun agar hasil yang didapatkan lebih komprehensif. Prosedur umum tax review PPh Badan meliputi review dasar pengakuan pendapatan dan biaya serta perhitungan Penghasilan Kena Pajak, review ketetapan perhitungan, keabsahan dari dokumen yang bekaitan, ketepatan penyetoran dan pelaporan. Selain itu, untuk mendukung penyusunan tax planning, penelaahan akan dilakukan atas laporan keuangan perusahaan. Penelitian ini bertujuan untuk melakukan penelaahan atas kewajiban perpajakan dan laporan keuangan selama tiga tahun yang akan digunakan sebagai strategi untuk perencanaan pajak (tax planning) tahun selanjutnya. Metode penelitian yang digunakan adalah kualitatif dan menggunakan teknik analisis data studi. Berdasarkan tax review yang telah dilakukan, perusahaan telah melaksanakan kewajiban perpajakan perhitungan, penyetoran dan pelaporan sesuai ketentuan perpajakan. Namun, terdapat penjualan atas aktiva yang tidak dicatat, sehingga terdapat pajak yang harus disetorkan dan dilaporkan. Untuk menghindari adanya temuan pada saat pemeriksaan, maka perusahaan harus menyetor dan melaporkan pajak atas penjualan aktiva tersebut. Kata Kunci: Tax Review,Tax Planning.
Ringkasan Alternatif
This study examines the importance of tax review in preparing tax planning. Tax planning generated based on tax review will be more effective because it is in accordance with the conditions and constraints experienced by the company. MSMEs are one of the important economic drivers for the country because they are able to have a direct impact on the lower sector society. PT Kharisma Barokah Muliatama is one of the MSMEs located in Karawang Regency. PT Kharisma Barokah Muliatama is engaged in land transportation services. Tax reviews are conducted on tax obligations and financial reports for three years so that the results obtained are more comprehensive. General procedures for corporate income tax review include a basic review of revenue and expense recognition as well as the calculation of taxable income, review of calculation provisions, validity of related documents, accuracy of deposits and reporting. In addition, to support the preparation of tax planning, reviews will be carried out on the company's financial statements. This study aims to examine the tax obligations and financial reports for three years which will be used as a strategy for the next year's tax planning. The research method used is qualitative and uses study data analysis techniques. Based on the tax review that has been done, the company has carried out its tax obligations for calculations, deposits and reports in accordance with tax regulations. However, there are sales of assets that are not recorded, so there is tax that must be deposited and reported. To avoid any findings during the audit, the company must pay and report taxes on the sale of these assets. Keywords: Tax Review, Tax Planning.