Analisis Kewajiban Perpajakan Pada PT. XYZ Di Tahun Pajak 2019

Hervenni Clara, Purnamawati Helen Widjaja (Fakultas Ekonomi Universitas Tarumanagara Jakarta Email: [e-mail])

Jurnal Paradigma Akuntansi
Vol 3, No 4 (2021): Oktober 2021

This study aims to see how the analysis of calculation, payment, and reporting of all tax obligations of PT. XYZ in the 2019 tax year. The object of this research is the Corporate Taxpayer's 2019 Financial Statements and SPT, where PT. XYZ is engaged in mechanical contracting as a place of research. Data processing techniques use data reduction, by coding and categorization, and presenting data in table form using Microsoft Word. The results of this study show how to calculate tax calculations (IT Article 4 paragraph 2, IT Article 21, IT Article 23 tax credit, Corporate Income Tax) in accordance with the law and make tax payments / reporting before the specified deadline. The implication of this research is that companies can perform tax calculations and make payments / reports before maturity.