Penilaian Risiko Pengenaan Sanksi Administratif Perpajakan Atas Pelaporan Pajak (Studi Kasus pada PT "X" Bandung)

Sylvia Kumala Dewi C., Lusy Suprajadi, Elvy Maria Manurung,
Journal article Bina Ekonomi • 2011 Indonesia

Abstract

Tax reporting which is made based on good and prudent company finance report is getting more important to know and make by companies. This is according to the tax regulation still in effect. This is due to the system for collecting tax applied in Indonesia that is self assessment. The system gives the people authorization, trust, and responsibilities to the tax payer to count, pay, and report by themselves. The system gives them a kind of space to fulfill their tax obligation. Design and implementation of the system and procedure of tax reporting-by companies-will determine the quantity and obedience of companies in reporting their tax obligation. The system and procedure are by themselves a system for measuring the rate of risk of being penalized based on their finance report. The paper will analyze the research result in the design and implementation of the system and tax reporting procedure PT “X" in a company in Bandung. The methodology applied is descriptive evaluative, that is to examine the company current condition through observations, interviews, and documentations study. The result shows that the company still makes some mistakes in reporting its tax from which it receives consequence of being given tax penalty. It is recommended that the company starts to improve its system and procedure of tax reporting in order that tax penalty be reduced to the minimum and also increase the quality of its tax reporting.

Metrics

  • 210 views
  • 149 downloads

Journal

Bina Ekonomi

Bina Ekonomi merupakan jurnal ilmiah yang terbit dua kali dalam setahun. Jurnal ini mewadahi kary... see more