Evaluasi Kewajiban Pajak Penghasilan dan PPN Tahun 2022 pada CV X oleh KKP DA Consultant Klaten

Wahyuningsih, Diah Santi, Yuni Putri Yustisi, S. Ak., M.Sc. (2023) Evaluasi Kewajiban Pajak Penghasilan dan PPN Tahun 2022 pada CV X oleh KKP DA Consultant Klaten. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

CV X is a Corporate Taxpayer which operates in the field of apartment, building and shophouse rental services. This evaluation aims to determine the process of implementing CV X's Income Tax (PPh) and Value Added Tax (VAT) obligations in 2022, whether they are in accordance with applicable tax provisions and statutory regulations, namely Law Number 36 of 2008 concerning Income Tax and Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The data and documents used by the author were obtained from the DA Consultant Klaten Tax Consultant Office in the form of profit and loss report and balance sheet data, Notification Letters (SPT), Withholding Proofs (BuPot) and Periodic VAT SPT 1111. The process of implementing tax and VAT obligations carried out by CV X includes: calculating and withholding tax, depositing the tax owed, then reporting the tax that has been deposited using a tax return (SPT). The results of this final assignment report show that CV X in carrying out the tax obligation process has not complied with the provisions of Law Number 36 of 2008 concerning Income Tax, because there was an error in calculating PPh Article 21 and an error occurred when reporting the Annual Corporate Tax Return.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Income Tax, VAT, Tax Obligations
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 27 Oct 2023 02:07
Last Modified: 27 Oct 2023 02:07
URI: http://eprints.uty.ac.id/id/eprint/14112

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