Analisa Kredit PPH 23 pada Penentuan PPH Badan Terutang Studi Kasus pada SPT Tahunan 2023 PT PP Presisi Tbk

Najib, Ridwan (2024) Analisa Kredit PPH 23 pada Penentuan PPH Badan Terutang Studi Kasus pada SPT Tahunan 2023 PT PP Presisi Tbk. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose: This study aims to analyze the impact of PPh 23 tax credits on determining corporate income tax payable, focusing on a case study of the 2023 Annual Tax Return (SPT) of PT PP Presisi Tbk. The main objective is to identify and evaluate errors in the calculation of tax credits and their impact on the company's tax obligations. Design/Methodology/Approach: This research uses a case study approach by analyzing the 2023 Annual Tax Return data of PT PP Presisi Tbk. The methodology includes document analysis, interviews with relevant company personnel, and an evaluation of tax calculations to identify errors in reporting and calculating PPh 23 tax credits. Findings: The main findings of the study indicate significant errors in the corporate income tax payable reports due to inaccuracies in calculating and reporting PPh 23 tax credits. Many errors occur due to amendments in the Annual Tax Return and discrepancies between the tax deductions made and the recording of tax credits in financial statements. Additionally, there are cases where PPh 23 deductions were not made or not accounted for in the Annual Tax Return. Originality/Value: This study makes an important contribution by providing an in-depth analysis of the reporting and calculation practices of PPh 23 tax credits in the context of corporate income tax payable. The findings are not only relevant to the company under study but also provide valuable insights for other companies and tax practitioners in understanding and addressing similar issues in tax reporting.

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