Analisis Perhitungan Pajak Penghasilan Badan pada Bimbingan Belajar Di Kabupaten Bantul

PUTRA, NAUFAL RAFIF KUSUMA (2022) Analisis Perhitungan Pajak Penghasilan Badan pada Bimbingan Belajar Di Kabupaten Bantul. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Dengan banyaknya bimbingan belajar dan jumlah siswa di Kabupaten Bantul, terdapat banyak penghasilan yang diperoleh dari bisnis tersebut. Penerimaan negara dalam aspek perpajakan atas usaha tersebut juga semakin banyak, seperti PPh Badan, PPh Pasal 21, PPh Pasal 22, PPh Pasal 23, dan PPh Pasal 4 ayat 2. Oleh karena itu, dibuatlah penulisan karya tulis yang berjudul Analisis Perhitungan Pajak Penghasilan Badan pada Bimbingan Belajar Di Kabupaten Bantul. Tujuan penulisan karya tulis ini adalah untuk mengetahui proses bisnis, aspek perpajakan, cara menghitung pajak penghasilan badan pada bimbingan belajar di Kabupaten Bantul. Karya tulis ini menggunakan metode penelitian kualitatif dan kuantitatif. Pengambilan data didapat dari hasil wawancara dengan kepala cabang Bimbingan Belajar Z. Bimbingan Belajar Z merupakan cabang dari Bimbingan Belajar XZ. Hasil dari penulisan ini adalah Bimbingan Belajar Z tidak berkewajiban untuk melaporkan SPT Tahunan karena merupakan wajib pajak badan dengan status cabang sehingga tidak terdapat potensi pajak penghasilan badan. Selain itu terdapat PPh final atas sewa bangunan dan PPh 21 atas pembayaran upah pegawai./ With the large number of tutors and students in Bantul Regency, there is a lot of income derived from this business. State revenues in the taxation aspect of these businesses are also increasing, such as Corporate Income Tax, Article 21 Income Tax, Article 22 Income Tax, Article 23 Income Tax, and Article 4 paragraph 2. Therefore, a paper entitled Analysis of Corporate Income Tax Calculation on Tutoring in Bantul Regency was made. The purpose of writing this paper is to find out business processes, aspects of taxation, how to calculate corporate income tax on tutoring in Bantul Regency. This paper uses qualitative and quantitative research methods. Data collection was obtained from the results of interviews with the head of the Z Guidance branch. Z Learning Guidance is a branch of XZ Learning Guidance. The result of this writing is Tutoring Z is not obliged to report the Annual SPT because it is a corporate taxpayer with branch status so that there is no potential corporate income tax. In addition, there is final Income Tax on building rentals and Article 21 Income Tax on payment of employee wages.

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