TAX REVIEW ATAS PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI UNTUK MENILAI KEPATUHAN WAJIB PAJAK BADAN

Abstract

Tax is the largest source of state income, so it is coercive, meaning that every citizen must carry out tax obligations. In the Self Assessment system, taxpayers can take advantage of loopholes in the system to illegally avoid tax obligations (tax evasion) by manipulating or hiding information about the income they earn.. Therefore, a tax review was carried out on one of the companies to determine corporate taxpayers' compliance with fulfilling their tax obligations. Tax  review starts from calculations and equalization to tax reporting that the company has carried out to assess the company's compliance as a corporate taxpayer. This research used descriptive research methods and was conducted at PT KA, which operates in the property sector. Data was obtained from primary data, namely interviews conducted with company employees and documentation by collecting tax documents from PT KA. Then, data was obtained from secondary data, namely literature studies such as tax books, Tax Laws, Government and official articles. Based on the results of the tax review, PT KA still needs to comply fully with its tax obligations. This reason is because errors in tax calculations, and PT KA is still experiencing delays in depositing and reporting its taxes.