Tinjauan terhadap efektivitas penanganan sp2dk atas spt tahunan badan untuk pt s

DETAIL KOLEKSI

Tinjauan terhadap efektivitas penanganan sp2dk atas spt tahunan badan untuk pt s

Oleh : Dede Duen Saputra

Info Katalog

Status Posting : Published

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Ika Wahyuni

Subyek : Corporations--Taxation;Income tax

Kata Kunci : Value Added Tax, Income Tax, Purchase Discrepancy, Salary Expense Discrepancy, Tax Reconciliation, J

File Repositori

No.	Nama File	Hal.
1.	2025_LM_PJK_024032201150_Halaman-Judul.pdf	10
2.	2025_LM_PJK_024032201150_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2025_LM_PJK_024032201150_Surat-Hasil-Similaritas.pdf	1
4.	2025_LM_PJK_024032201150_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2025_LM_PJK_024032201150_Lembar-Pengesahan.pdf	4
6.	2025_LM_PJK_024032201150_Pernyataan-Orisinalitas.pdf	1
7.	2025_LM_PJK_024032201150_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_LM_PJK_024032201150_Bab-1.pdf	8
9.	2025_LM_PJK_024032201150_Bab-2.pdf	24
10.	2025_LM_PJK_024032201150_Bab-3.pdf
11.	2025_LM_PJK_024032201150_Bab-4.pdf	12
12.	2025_LM_PJK_024032201150_Bab-5.pdf	4
13.	2025_LM_PJK_024032201150_Daftar-Pustaka.pdf	2
14.	2025_LM_PJK_024032201150_Lampiran.pdf	4

Abstrak
Abstract

L Laporan tugas akhir ini membahas efektivitas penanganan surat permintaan penjelasan atas data dan/atau keterangan (sp2dk) atas spt tahunan badan pt s oleh jakarta tax consulting selaku konsultan pajak. sp2dk merupakan bentuk pengawasan direktorat jenderal pajak untuk meningkatkan kepatuhan wajib pajak, yang diterbitkan akibat adanya selisih nilai pembelian antara spt tahunan badan dan spt masa ppn, serta selisih biaya gaji dengan spt masa pph pasal 21. laporan ini disusun menggunakan metode deskriptif kualitatif dengan teknik observasi, studi dokumentasi, dan wawancara. hasilnya menunjukkan bahwa penanganan sp2dk telah sesuai ketentuan perpajakan melalui penyusunan dokumen klarifikasi dan ekualisasi data. namun, masih terdapat ketidaksesuaian akibat kurangnya ketelitian dalam pencatatan transaksi dan penyusunan laporan keuangan. optimalisasi peran konsultan pajak dan peningkatan pengawasan internal diperlukan untuk mencegah potensi ketidaksesuaian di masa mendatang.

T This final project discusses the effectiveness of handling the request for clarification onx data and/or information (sp2dk) related to the corporate annual tax return (spt tahunan badan) of pt s by jakarta tax consulting as the appointed tax consultant. sp2dk is a form of tax compliance monitoring issued by the directorate general of taxes to improve taxpayer compliance, particularly when discrepancies are identified between the corporate annual tax return and the monthly vat return (spt masa ppn), as well as discrepancies in salary expenses with the monthly income tax return (pph article 21). this report is prepared using a descriptive qualitative method with data collection techniques including observation, document analysis, and interviews. the results indicate that the handling of sp2dk has been carried out in accordance with tax regulations through the preparation of clarification documents and tax data reconciliation. however, discrepancies still occur due to a lack of accuracy in transaction recording and financial report preparation. therefore, optimizing the role of tax consultants and improving internal supervision are necessary to prevent potential discrepancies in the future.