Evaluasi Atas Aspek Pemenuhan Perpajakan Penghasilan WP Badan CV Di Bidang Perdagangan Umum

Faqih, Dzikrul Amirul (2022) Evaluasi Atas Aspek Pemenuhan Perpajakan Penghasilan WP Badan CV Di Bidang Perdagangan Umum. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengevaluasi pemenuhan kewajiban pajak penghasilan dan mengetahui aspek perpajakan pajak penghasilan wajib pajak badan berbentuk persekutuan komanditer khususnya di bidang perdagangan umum serta mengetahui kendala-kendala yang dialami oleh wajib pajak badan persekututan komanditer tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah secara kualitatif dengan cara metode lapangan yaitu dokumentasi, wawancara, dan observasi terhadap wajib pajak badan berbentuk persekutuan komanditer serta melakukan studi kepustakaan terhadap undang-undang perpajakan yang berlaku, peraturan menteri keuangan, dan sumber-sumber lain yang berkaitan dengan pajak penghasilan. Hasil dari penelitian tersebut menyatakan bahwa wajib pajak badan berbentuk persekutuan komanditer tersebut melakukan beberapa kesalahan terkait penghitungan pajak penghasilan terutang, pelaporan surat pemberitahuan yang tidak sesuai ketentuan serta terdapat pemenuhan aspek perpajakan yaitu pajak penghasilan pasal 22, pajak penghasilan pasal 23, dan pajak penghasilan pasal 25 yang terdapat kesalahan. Dengan demikian, pemenuhan kewajiban perpajakan serta aspek perpajakan atas wajib pajak badan berbentuk persekutuan komanditer masih terdapat beberapa kesalahan dan masih banyak yang perlu diperbaiki. / This study aims to evaluate the fulfillment of income tax obligations and find out the taxation aspects of corporate taxpayers' income tax in the form of limited partnerships, especially in the sector of general trade and find out the obstacles experienced by the taxpayers of the limited partnerships. The research method used in this study is qualitatively by means of field methods, that are documentation, interviews, and observations of corporate taxpayers in the form of limited partnerships and conducting literature studies on applicable tax laws, minister of finance regulations, and other sources related to income tax. The results of the study stated that the corporate taxpayer in the form of a limited partnerships made several mistakes related to the calculation of income tax owed, reporting a notification letter that was not in accordance with the provisions and there was a fulfillment of tax aspects, that are income tax article 22, income tax article 23, and income tax article 25 which contained errors. Thus, the fulfillment of tax obligations and tax aspects for corporate taxpayers in the form of limited partnerships still have some mistakes and there are still many things that need to be corrected.

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