ANALISIS TAX REVIEW PAJAK PENGHASILAN PASAL 21 PADA PT. KARYA SULAWESI UTARA

Abstract

In order to prevent future penalties, this  study  attempts to examine  how PT.  Karya Sulawesi Utara is implementing its income tax Article 21 tax duties. It will show whether the business has complied with its tax obligations in line with the relevant laws by employing a tax  review  technique.The  research  was  conducted  at  PT  Karya  Sulawesi  Utara  using qualitative  methods  with  primary  and  secondary  data  sources  involving  interviews, observations,  and  documentation  of  payslip documents,  deduction reports,  deposits,  and tax  reporting  of  permanent  employees  during the year 2024.The  analysis  results  indicate that the company has implemented the Tax Expenditure Report (TER) in accordance with applicable  regulations,  but  there  are  still  minor  errors  found  in reporting  and  calculations that  could  potentially  lead  to  tax  risks.  Tax  reviews  have  proven  to  be  an  important evaluation tool in identifying discrepancies and enhancing tax compliance. By carrying out tax reviews regularly, the company can minimize potential tax sanctions and ensure that its tax obligations are in accordance with Law Number 36 of 2008 and Government Regulation Number 58 of 2023.Researchers advise companies to use the actual PTKP based on the employee's status, and to further improve compliance in paying taxes to ensure they are submitted before the predetermined deadline.