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All Journal Wahana Riset Akuntansi Infestasi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) Menara Pengabdian International Journal of Pertapsi Jurnal Akuntansi dan Governance Andalas
Sany Dwita
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Studi Kasus PT X: Telaah atas Beberapa Permasalahan Terkait Hak dan Kewajiban Wajib Pajak Cheisviyanny, Charoline; Helmy, Herlina; Dwita, Sany
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.16

Abstract

This article aims to review some problems faced by PT X related to three things: the arrangement of PKP, plea of reducing income tax 25, and the status of a tax consultant. The study was carried out from the point of view of academics after conducting a semi-structure interview with the director of PT X and the corporate tax consultant. We also analyzed documents related to these problems. The results of the study show that the company considers the arrangement of PKP is complicated, a reason for rejecting the plea of reducing income tax 25 is unreasonable, and the lack of appreciation for unofficial tax consultants. So, it is recommended for the DGT to reevaluate tax rules implementation related to these matters
Co-Authors Ade Elsa Betavia Ade Kurnia Gusti Alfamet Randa Aning Santi Lestari Annisa Annisa Annisa Rysdi Edfa Aqilla, Difaf Sausan Ayu Wandira Bagus Saputra Charoline Cheisviyanny Charoline Cheisviyanny Dian Indah Hayati Dovi Septiari Erisi, Tasya Erly Mulyani Halmawati Halmawati Halmawati Halmawati Helmy, Herlina Herlina Helmy Herlina Helmy Herman Muliawan Hesti Eka Pratiwi Lisa Assari M Aldy M. Ridho Hidayat Malwa Conella Mayar Afriyenti Md.Sum, Rabihah Nababan, Rayon Nayang Helma Yunita Nayang Helmayunita Nisa Umahmudah A Novia Larasari Panji Maulana Pratama, Aditya Harry Putra, Rhahmat Joni Pribody Putri Elwira, Mutia Nurullita Raga, Ridha Azka Rahmizal, Maizul Ridha Oktarina Rijalul Muhsin Rima Kurnia Rizki, Tabah Rosa, Sherly Luthfia Salma Taqwa Sariyanah, Sariyanah Siswahyudianto Suci Wulandari Vanica Serly Vanica Serly Widy Amelia Putri Yeniwati Yeniwati Yolanda, Chintia Faras Yulina Eka Safitri Yumna, Aimatul Zuwitha Marshela Sri Wahyuni