Analisis kepatuhan perpajakan dalam pemotongan dan pelaporan pajak penghasilan pt xyz melalui kantor konsultan pajak (kkp)
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Subyek : Taxpayer compliance;Income tax
Kata Kunci : tax compliance, tax consultant office, income tax, withholding tax, tax reporting
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TA_SPA_023102411043_Halaman-Judul.pdf | 12 | |
| 2. | 2026_TA_SPA_023102411043_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TA_SPA_023102411043_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TA_SPA_023102411043_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TA_SPA_023102411043_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TA_SPA_023102411043_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TA_SPA_023102411043_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TA_SPA_023102411043_Bab-1.pdf | 6 | |
| 9. | 2026_TA_SPA_023102411043_Bab-2.pdf | 19 |
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| 10. | 2026_TA_SPA_023102411043_Bab-3.pdf | 7 |
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| 11. | 2026_TA_SPA_023102411043_Bab-4.pdf | 19 |
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| 12. | 2026_TA_SPA_023102411043_Bab-5.pdf | 2 | |
| 13. | 2026_TA_SPA_023102411043_Daftar-Pustaka.pdf | 3 | |
| 14. | 2026_TA_SPA_023102411043_Lampiran.pdf | 22 |
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P Penelitian ini bertujuan untuk menganalisis proses perhitungan, pemotongan, dan pelaporan pajak untuk menilai bagaimana kepatuhan pajak pt xyz dalam melaksanakan kewajiban perpajakannya melalui kantor konsultan pajak (kkp). selain itu juga untuk menganalisis faktor pendukung dan penghambat serta peran kantor konsultan pajak (kkp) dalam mendukung kepatuhan pepajakan pt xyz. metode penelitian dilakukan dengan observasi langsung dimana penulis terlibat langsung dalam pelaksanaan kegiatan kerja selama magang. hasil penelitian menunjukkan bahwa pt xyz telah patuh dalam melaksanakan kewajiban perpajakannya melalui kantor konsultan pajak (kkp) meskipun ditemukan beberapa ketidaksesuaian seperti keterlambatan penyetoran dan pelaporan pajak yang bersifat insidental. keterlibatan kantor konsultan pajak mampu meningkatkan akurasi dan kepatuhan pt xyz dalam pemotongan dan pelaporan pajak, namun dari sisi internal pt xyz juga perlu meningkatkan pengendalian serta kualitas pengelolaan dokumen dan data perpajakan.kata kunci : kepatuhan perpajakan, kantor konsultan pajak, pajak penghasilan, pemotongan pajak, pelaporan pajak
T This study aims to analyze the process of calculating, deducting, and reporting taxes to assess how pt xyz's tax compliance is in carrying out its tax obligations through the tax consultant office. in addition, this study also analyzes the supporting and inhibiting factors and the role of the tax consultant office (kkp) in supporting pt xyz\\\'s tax compliance. the research method used direct observation, with the author directly involved in the implementation of work activities during the internship. the results of the study indicate that pt xyz has complied with its tax obligations through the tax consultant office although several discrepancies were found, such as incidental delays in tax payments and reporting. the involvement of the tax consultant office can improve the accuracy and compliance of pt xyz in tax deductions and reporting, but from the internal side, pt xyz also needs to improve control and the quality of tax document and data management.keywords : tax compliance, tax consultant office, income tax, withholding tax, tax reporting
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