ANALISIS TAX REVIEW ATAS PPH DA PPN DALAM UPAYA MEMINIMALISIR SANKSI PERPAJAKAN DALAM PEMENUHAN KEWAJIBAN PERPAJAKAN (STUDI KASUS PADA CV.PKM TAHUN 2023)

Abstract

ABSTRACT  In recent years, the Indonesian government has been experiencing quite serious problems. The problem faced by the Indonesian government is the existence of a deficit from the realization of state revenue collection from the tax sector. Therefore, the research will focus on conducting a tax review of tax obligations carried out by one of the companies in Indonesia engaged in the production of clothing and the like. Tax review will be seen from how the company as a Taxpayer complies with the applicable tax regulations in Indonesia. In the end, it will be determined whether the company is tax-compliant or not which results in the company being sanctioned. In conducting research on tax compliance, it will be carried out by looking at tax documents owned by the company. The result of this study is that the company cannot be said to be a compliant taxpayer and has the possibility of being sanctioned in the form of interest and also fines that must be paid by the company. This study suggests that companies be more careful in calculating and reporting so that they can avoid interest and fines