Tinjauan prosedur pemeriksaan pajak atas pph pasal 23 pada pt. app tahun 2023 (studi kasus kpp wajib pajak pasal 4)
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Abubakar Arif
Subyek : Tax auditing
Kata Kunci : tax audit, accrual method, income tax article 23 , tax procedures.
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_LM_PJK_024032101121_Halaman-Judul.pdf | 11 | |
| 2. | 2024_LM_PJK_024032101121_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2024_LM_PJK_024032101121_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_LM_PJK_024032101121_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_LM_PJK_024032101121_Lembar-Pengesahan.pdf | 6 | |
| 6. | 2024_LM_PJK_024032101121_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_LM_PJK_024032101121_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_LM_PJK_024032101121_Bab-1.pdf | 8 | |
| 9. | 2024_LM_PJK_024032101121_Bab-2.pdf |
|
|
| 10. | 2024_LM_PJK_024032101121_Bab-3.pdf |
|
|
| 11. | 2024_LM_PJK_024032101121_Bab-4.pdf | 11 |
|
| 12. | 2024_LM_PJK_024032101121_Bab-5.pdf | 1 | |
| 13. | 2024_LM_PJK_024032101121_Daftar-Pustaka.pdf | 1 | |
| 14. | 2024_LM_PJK_024032101121_Lampiran.pdf |
|
K KPP Wajib Pajak Besar 4 melakukan pemeriksaan berdasarkan Pajak PenghasilanPasal 23, Direktur Jenderal Pajak berwenang untuk menguji kepatuhan pemenuhan kewajibanperpajakan Wajib Pajak dalam rangka melaksanakan ketentuan peraturan perundangundangan perpajakan. Penulisan ini menggunakan metode pengumpulan data seperti observasi secara langsung, studi pustaka, dan wawancara.Pemeriksaan telah dilaksanakan secaraobjektif dan profesional berdasarkan standar pemeriksaan. Pengujian kewajiban perpajakanWajib Pajak dan pos-pos SPT yang diperiksa terbatas pada jenis pajak dan pos/pos turunanyang ada pada rencana pemeriksaan (audit plan) dan perubahannya. Melalui prosedurpemeriksaan yang telah dilaksanakan, hasil pemeriksaan pajak PT. APP oleh KPP Wajib Pajak Besar 4 menunjukkan adanya temuan kekurangan pembayaran pada PPh Pasal 23.
T Tax Office of Large Taxpayers 4 conducted an audit based on Income Tax Article 23, the Director General of Taxes is authorized to test the compliance of Taxpayers\\\' tax obligations in order to implement the provisions of tax laws and regulations. This writing uses data collection methods such as direct observation, literature study, and interviews. The audit has been carried out objectively and professionally based on audit standards. Testing of Taxpayers\\\' tax obligations and SPT items that are audited is limited to the types of taxes and derivative items/items in the audit plan and its changes. Through the audit procedures that have been implemented, the results of the tax audit of PT. APP by Tax Office of Large Taxpayers 4 showed findings of underpayment of Income Tax Article 23.
