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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences IIJSE Jurnal Audit, Pajak, Akuntansi Publik
Suhidayat, Tatang
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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The Role of the Internal Control System in Supporting the Supervision Procedures for Corporate Taxpayer Income Tax Receipt Suhidayat, Tatang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2991

Abstract

Problems that occur at the Bandung Bajonagara Tax Service Office in connection with the title that the author adopts, namely an error that occurs in tax reporting by taxpayers, due to a lack of knowledge and understanding of taxpayers, so that the level of taxpayer compliance is less and the state will suffer losses if If the tax revenue target is not achieved, it will result in reduced state revenue from the tax sector. The data collected consisted of primary data and secondary data, collected through documentation studies with an ordinal scale, then the data were analyzed using correlation, termination, and t-test methods. For primary data obtained through the distribution of questionnaires. Then the results that with a significance level of 5% regarding the relationship and role of the internal control system in supporting the procedures for controlling corporate income tax receipts at KPP Bandung Bojonagara, there is a strong, positive, and significant relationship between the internal control system and the procedures for controlling the receipt of corporate income tax. It means that if the internal control system is carried out properly, the supervisory procedure for the receipt of the Agency's PPH will be effective and efficient under the applicable laws and regulations, and vice versa. The internal control system can contribute 70.73% in its role in achieving the effectiveness of the procedures for controlling the receipt of Corporate Income Tax and the remaining 29.27% is influenced by other factors not carried out in the study. Based on these two points, the hypothesis that the author put forward that "The internal control system plays a significant role in supporting the procedures for controlling the receipt of Corporate Income Tax" is acceptable.
Comparison Analysis of Taxable Income (PKP) Taxpayer before and After-Tax Audit Suhidayat, Tatang; Herdyansyah, Ridwan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3250

Abstract

There is a big difference between taxable income before and after inspection by the tax office, resulting in the taxpayer lacking goods. This study aims to analyze the comparison of the taxable income of corporate taxpayers before and after the tax audit. This study uses a descriptive analysis method with a case study approach. Then the data collection consisted of secondary data obtained through documentation studies, then the data were analyzed using a paired difference test with student t. The results of a comparative analysis of the taxable income of corporate taxpayers before and after the tax office audited 20 clients of KKP Drs. A.J. Jacob & Partners Bandung, that based on the analysis of the difference test, obtained information that with a significance level below 10% or 90% confidence there is a very strong and positive relationship between sales volume, cost of goods sold, operational costs, and net income of tax objects before being examined with after inspection by the tax office. The taxable income of corporate taxpayers has a significant difference before and after. The two points above have implications for the management of KKP Drs. A.J. Jacob & Partners Bandung to continue to carry out quality bookkeeping and auditing following the tax rules for its clients so that in determining the taxable income of corporate taxpayers there are not many that must be corrected by the tax service office. As a consequence of the above differences, KKP's client, Drs. A.J. Jacob & Partners Bandung must pay the tax underpayment of Mandatory Corporate Income Tax.
Co-Authors Agusiady, R. Ricky Daniel Tambunan, Fransisco Wanviano Evianti, Dessy Fitriana Fitriana Handayani, Ai Herdyansyah, Ridwan Muhammad Yusuf Ravitilova, Ravitilova