Liquidity: Jurnal Riset Akuntansi dan Manajemen
Vol 9 No 2 (2020): Liquidity

Evaluasi Tax Diagnostic dan Tax Audit Review Pada PT. X Dalam Rangka Pelaksanaan Tax Efficiency dan Self-Defence atas Pemeriksaan Pajak

Eduardo Samary Parulian (Universitas Indonesia)
Christine Tjen (Universitas Indonesia)



Article Info

Publish Date
27 Feb 2021

Abstract

The high difference of interests between taxpayers who are trying to pay taxes as obediently and efficiently as possible with the state (Tax Officer) who is trying to maximize revenue through taxes certainly has an impact on increasing audits and compliance of taxpayer, one of which is PT. X. This study aims to analyze the effectiveness of the application of Tax Planning namely Tax Diagnostic and Tax Audit Review. This study uses qualitative methods to be able to analyze more deeply about the strategies taken by PT. X in doing taxation efficiency. The results showed that the use of Tax Diagnostic provides PT X information to be able to act efficiently in taxation both administratively or materially, and the use of Tax Audit Review provides PT X information to be able to conduct self-defense (Pre-Audit) in the event of a tax audit by tax officers and increasing company Tax Saving in tax audits that occurred in 2015 to 2016.

Copyrights © 2020






Journal Info

Abbrev

LQ

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan ...