Penerapan Tax Review Sebagai Dasar Evaluasi Atas Pemenuhan Kewajiban Perpajakan PPH Badan Dan PPN

Abstract

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

Pengaruh Good Corporate Governance Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

“…Menurut (Sari, 2015), Good Corporate Governance adalah suatu sistem pengelolaan perusahaan yang dirancang untuk meningkatkan kinerja perusahaan, melindungi kepentingan steakholders, meningkatkan keputusan terhadap peraturan perundang-undangan serta nilai-nilai etika yang berlaku secara umum. Proksi atau indikator yang digunakan untuk mengukur Good Corporate Governance yaitu dewan direksi, dewan komisaris, dan ukuran komite audit (Setiawan, 2012).…”

Untitled

“…Guru juga dituntut untuk mampu mengaktualisasikan berbagai potensi dan keterampilannya dalam penyampaian pembelajaran. (Setiawan, 2018) Pada hakikatnya pendidikan di Indonesia memiliki kelemahan khususnya tidak semua guru mampu memberikan pembelajaran yang efektif. Kondisi saat ini tidak semua guru maupun peserta didik khususnya di tingkat pedesaan mampu mengikuti model pembelajaran daring yang dicanangkan pemerintah.…”

Determinan Stunting Di Wilayah Kerja Puskesmassawo Nias Utara

“…Sejalan dengan penelitian yang di lakukan oleh Eko Setiawan dan kawankawan yang berjudul Faktor-Faktor yang Berhubungan dengan Kejadian Stunting pada Anak Usia 24-59 Bulan di Wilayah Kerja Puskesmas Andalas Kecamatan Padang Timur Kota Padang Tahun 2018, ada hubungan yang signifikan antar Status Ekonomi dengan kejadian stunting dengan nilai p-value= 0,018 < 0,05 (Setiawan & Machmud, 2018).…”