ANALISIS EKUALISASI SPT PPH BADAN DENGAN SPT MASA PPN STUDI KASUS PADA PERUSAHAAN DI SURABAYA

Abstract

This research was conducted at PT. F. This study aims to determine the process of equalization of Corporate Income Tax Returns and PPN Tax Returns, to determine whether the amount of turnover reported on Corporate Income Tax Returns and 2021 PPN Period SPTs is in accordance with the applicable laws and regulations, to find out what factors which is the cause of the difference in turnover on the corporate income tax return and the tax return, and what impact occurs with the difference between turnover on the corporate income tax return and the tax return. This study uses a qualitative method, because the researchers analyzed the current case at PT. F Year 2021. The research approach used is descriptive-comparative, and data collection techniques are carried out through interviews and literature studies. The results of this study indicate that the company has reported turnover in accordance with statutory provisions, the equalization process is carried out by comparing the PPN Period SPT Report with the 2021 Corporate Income Tax SPT Report, and the difference in turnover at PT. F is caused by sales returns made by buyers who do not have a NPWP promotional costs, and other income that is not an object of PPN.