EVALUASI PELAKSANAAN KEWAJIBAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI TAHUN 2024 PADA CV KAG PERUSAHAAN DI BIDANG KONSULTAN TEKNIK

Saputri, Riska Adelia, Fran Sayekti, Dra., M.B.A., Akt. (2025) EVALUASI PELAKSANAAN KEWAJIBAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI TAHUN 2024 PADA CV KAG PERUSAHAAN DI BIDANG KONSULTAN TEKNIK. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This final report examines the implementation of Income Tax and Value Added Tax obligations at CV KAG in 2024, a company engaged in technical consulting services. The selection of this topic stems from the critical importance of tax compliance as a form of the company’s fiscal responsibility. The objective of this report is to evaluate CV KAG’s adherence to tax obligations and provide recommendations for improving tax efficiency and compliance. The study employs a descriptive qualitative approach, with data collected through direct observation during the internship and secondary documentation, including withholding tax slips, Tax Returns (SPT), and the company’s financial statements. The evaluation results indicate that CV KAG consistently fulfills its tax obligations. However, several discrepancies were identified, including miscalculations in Income Tax Article 25, incomplete withholding tax documentation, unaddressed fiscal corrections related to final income, and suboptimal timing of tax payments in terms of cash flow efficiency. These issues suggest that CV KAG needs to enhance its understanding of tax regulations through regular training programs to improve accuracy and ensure better compliance. The findings underscore the importance of ongoing education and systematic improvements to the company’s tax management practices in achieving full compliance with tax obligations.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Income Tax, Value Added Tax, Tax Obligation Evaluation, Tax Compliance
Subjects: H Social Sciences > HB Economic Theory
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 09 Oct 2025 07:12
Last Modified: 09 Oct 2025 07:12
URI: http://eprints.uty.ac.id/id/eprint/19261

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