The Implementation of Tax Review as a Basis for Evaluating the Fulfillment of Tax Obligations

Erna Hendrawati

International Journal of Economics and Management Research
Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research

PT. X is a business field in the field of pharmacy or medicine. In carrying out their tax obligations formally and materially in the aspects of Income Tax Article 21, Income Tax Article 25 and VAT Periodic Returns, there are still mistakes when fulfilling these tax obligations. Errors are contained in the obligations of Income Tax Return Article 21 and Periodic VAT Return, namely errors in recording and calculating carried out within the company so as to cause differences in reporting between the financial statements and the Periodic Return and the Annual Return reported. This research was conducted to provide an evaluation of the tax obligations of PT. X in 2020 and 2021 formally and materially to minimize the audit and assessment of tax non-compliance from the Directorate General of Taxes in the next Tax Year.