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Evaluasi atas Persiapan Dokumen Uji Bukti dalam Proses Banding Pajak Penghasilan Badan PT WJH oleh SVT Limited = Evaluation on the Preparation of Evidence-Testing Documents for PT WJH Corporate Income Tax Appeal by SVT Limited

Anugerah Pekerti Islamilenia; Dahlia Sari, supervisor; Dwi Martani, examiner; Siti Nuryanah, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2022)

 Abstract

Laporan magang ini mengevaluasi persiapan dokumen bukti yang dilakukan oleh SVT Limited, selaku firma konsultan pajak, untuk proses uji bukti dalam banding Pajak Penghasilan (PPh) Badan PT WJH. Pokok sengketa berupa perbedaan jumlah koreksi fiskal antara fiskus (DJP) dengan wajib pajak (PT WJH), yang disebabkan oleh penetapan pajak kurang bayar secara jabatan. Laporan ini mengevaluasi relevansi dan keandalan dokumen bukti yang disiapkan oleh SVT Limited, serta proses yang dilakukan untuk mempersiapkan bukti. Hasil evaluasi menunjukkan bahwa dokumen bukti utama yang digunakan oleh SVT Limited bersifat relevan dan andal. Bukti utama juga didukung oleh beberapa dokumen bukti pendukung yang mengkonfirmasi relevansi serta keandalan informasi dari bukti utama tersebut. Proses persiapan dokumen bukti juga telah dilakukan secara efektif dan efisien. Laporan magang ini juga menjelaskan refleksi diri penulis selama periode magang di SVT Limited, yang kemudian dijadikan landasan dalam membuat rancangan perkembangan diri ke depannya.

This internship report evaluates the preparation of documentary evidence, as conducted by SVT Limited as a tax consulting firm, for the evidence-testing process in the Corporate Income Tax (CIT) appeal of PT WJH. The subject of dispute was the difference between fiscal correction according to the tax authorities and the taxpayer (PT WJH). Such difference was caused by the official determination of underpaid tax by the taxpayer. This report evaluates the relevance and reliability of documentary evidence used by SVT Limited, and the evidence preparation process as well. Evaluation result shows that the primary evidence used by SVT Limited is relevant and reliable. Primary evidence is also supported by several supporting documents that confirmed the reliability of information in the primary evidence. The evidence preparation process was also performed effectively and efficiently. This internship report also narrates the self-reflection of the author during their internship period in SVT Limited, which is then used as the foundation of future self-development plans.

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 Metadata

Collection Type : UI - Tugas Akhir
Call Number : TA-pdf
Main entry-Personal name :
Additional entry-Personal name :
Additional entry-Corporate name :
Study Program :
Subject :
Publishing : Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2022
Record of Work Tugas Akhir
Cataloguing Source LibUI ind rda
Content Type text
Media Type computer
Carrier Type online resource
Physical Description xiv, 77 pages
Concise Text
Holding Institution Universitas Indonesia
Location Perpustakaan UI
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Call Number Barcode Number Availability
TA-pdf 16-23-24897387 TERSEDIA
Review:
No review available for this collection: 20526620
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