Analysis of Income Tax Equalization Art 21 and Salary Costs on the Financial Statements of the Company as Fulfillment of Tax Obligations CV Kalibata Motor 2017-2021

Dewi, Ni Made Ratih Maylani and Sukasih, Ni Ketut and Sukra, I Nyoman (2022) Analysis of Income Tax Equalization Art 21 and Salary Costs on the Financial Statements of the Company as Fulfillment of Tax Obligations CV Kalibata Motor 2017-2021. Repositori Politeknik Negeri Bali.

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Abstract

The tax collection system that applies in Indonesia is Self Assessment which is used to show the process of collecting or fulfilling tax obligations. Equalization is done to facilitate the tax authorities in knowing the level of compliance of tax payers. The purpose of this research is to find out the process of equalizing PPh Article 21 and salary costs and to find the causal factors if there is a difference between salary costs and SPT Masa PPh Article 21 in the 2017-2021 tax year. This research was conducted because of the receipt of SP2DK for the 2017 tax year which explains the difference in salary costs between the Annual Corporate Income Tax Return and Article 21 Annual Income Tax Return. Lack of thoroughness and company oversight can lead to discrepancies in reporting. The that difference becomes the object of this research, namely the salary cost on the Article 21 Income Tax Return and the 2017-2021 financial report. The research method used is comparative descriptive with a qualitative analysis approach. The results of this study are to achieve a balance point between salary costs and Article 21 Income Tax, the difference factor is due to the fact that there is an Article 21 Income Tax Return that has not been reported in the October 2017 tax period amounted to Rp142,988,706,00. Then the error in recording the BPJS Employment Guarantee to permanent employees of CV Kalibata Motor, the cost of salaries and allowances in the income statement is Rp.1,082,528,556,00 and the gross income of permanent employees on the SPT Period of PPh Article 21 is Rp.1,060,837,206,00. That difference needs to be equalized in the amount of Rp21,691,350,00 for 2021.

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