ALLEINDE, FAIZ AQIL (2003) ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 29 UNTUK MEMINIMALISIR KOREKSI DARI PIHAK FISKUS PADA PT. PAKAR IPAL INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the calculation of Income Tax (PPh) Article 29 in order to minimize corrections from the tax authorities at PT. Pakar Ipal Indonesia. The research focuses on the compliance of the company’s annual corporate tax return (SPT) with the provisions of Law No. 36 of 2008 and Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). A descriptive method with a quantitative approach was used, utilizing secondary data such as financial statements, VAT returns (SPT Masa PPN), employee income tax returns (SPT Masa PPh 21), and SP2DK from 2020 to 2022. The analysis techniques include reconciliation between commercial and fiscal reports, VAT rate verification, and tax interest penalty calculations. The findings reveal discrepancies in revenue and HR-related expenses between the financial reports and submitted tax returns, leading to fiscal corrections by the Directorate General of Taxes (DGT). Therefore, periodic tax equalization are essential to ensure accurate tax reporting and to avoid administrative sanctions. Keywords : Article 29 Income Tax, SP2DK, Tax Reconciliation, PT Pakar Ipal Indonesia, Fiscal Corrections Penelitian ini bertujuan untuk menganalisis perhitungan Pajak Penghasilan (PPh) Pasal 29 dalam rangka meminimalisir koreksi dari pihak fiskus terhadap PT. Pakar Ipal Indonesia. Fokus penelitian ini adalah kesesuaian pelaporan SPT Tahunan Badan terhadap ketentuan Undang-Undang No. 36 Tahun 2008 dan UndangUndang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP). Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif terhadap data sekunder berupa laporan keuangan, SPT Masa PPN, SPT Masa PPh 21, dan SP2DK dari tahun 2020 hingga 2022. Teknik analisis yang digunakan adalah ekualisasi antara laporan keuangan komersial dan fiskal, pengujian tarif PPN, serta perhitungan denda bunga pajak. Hasil penelitian menunjukkan adanya ketidaksesuaian nilai peredaran usaha dan biaya SDM antara laporan keuangan dan SPT yang dilaporkan, sehingga menyebabkan koreksi fiskal oleh pihak DJP. Oleh karena itu, penting bagi perusahaan untuk melakukan ekualisasi pajak secara berkala agar pelaporan pajak lebih akurat dan menghindari sanksi administratif. Kata Kunci : Pajak Penghasilan Pasal 29, SP2DK, Ekualisasi Pajak, PT Pakar Ipal Indonesia, Koreksi Fiskal
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