Penerapan Tax Review Atas Pajak Penghasilan pada PT Indo

Leny Rismawaty • Indra Wijaya
Journal article Jurnal Online Insan Akuntan • 2017

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(Bahasa Indonesia, 12 pages)


The purpose of this study was to investigate and ensure that calculations, collection, tax payment and reporting have been done correctly based on legislation and tax provisions. The data analysis techniques in this study used a comparative descriptive technique that compares the results of the tax review by the company under the terms of taxation. The results showed that there was a calculation error in determining the amount of income tax payable of the company, and there are some tax reports that are not based on the tax provisions. Keywords: Income Tax, Tax Compliance, Tax Review, Witholding Tax




Jurnal Online Insan Akuntan

Jurnal Online Insan Akuntan (JOIA) is a scientific journal published by the BINA INSANI Accountin... see more