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"ABSTRAKLaporan magang ini bertujuan untuk melakukan evaluasi atas rekapitulasi kredit pajak pada SPT Tahunan PPh Badan tahun 2019 PT EDN. Dengan rekapitulasi kredit pajak, perusahaan dapat memastikan seluruh kredit pajak telah tercatat dan dokumentasi yang disediakanperusahaan telah memadai untuk penghitungan SPT Tahunan PPh Badan. PT EDN memiliki kredit pajak pada Pajak Penghasilan Pasal 22, Pajak Penghasilan Pasal 23, dan Pajak Penghasilan Pasal 25. Rekapitulasi kredit pajak pada PT EDN bertujuan untuk menghitungjumlah pajak yang telah dibayar oleh PT EDN atas Penghasilan Kena Pajak. Berdasarkan dokumentasi dan perhitungan kredit pajak yang telah tercatat, seluruh dokumentasi dan perhitungan kredit pajak yang dimiliki oleh PT EDN sudah sesuai dengan undang-undang perpajakan yang berlaku. Sehingga perhitungan kredit pajak PT EDN dapat digunakan sebagai perhitungan SPT Tahunan PPh Badan sebagai pengurang pajak terutang.

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ABSTRACTThis report aims to conduct the evaluation of prepaid tax recapitulation of annual tax return of corporate income tax in 2019 for PT EDN. With a prepaid tax recapitulation, the company can ensure that all prepaid tax have been recorded and the documentation provided by the company is sufficient for the calculation of the Annual Corporate Income Tax Return. PT EDN has a prepaid tax on Income Tax Article 22, Income Tax Article 23, and Income Tax Article 25. The prepaid tax recapitulation at PT EDN aims to calculate the amount of tax paid by PT EDN for Taxable Income. Based on the documentation and calculation of prepaid tax that have been recorded, all documentation and calculation of prepaid tax owned by PT EDN are in accordance with applicable tax laws. So that the calculation of PT EDN`s prepaid tax can be used as a calculation of the Annual Corporate Income Tax Return as a deduction from the taxpayable."

"Income Tax Section 21 is lease to the employment income accepted by foreign employees and laboring local employees in the foreign delegation or its branch.

Employment Income in wide divided to become two type of income, that is (1) obtained income as employees in relation work with employer which in referred International Taxation Literature also as "labor income"; in Ordinance Pay As You Earn 1935, this income is referred as fee, and (2) income from free work or self-employed income or professional income.

The research method conducted is base on the qualitative research method with the type of research of analytical descriptive and the collecting method is through interview with the interlocked parties; they are tax officer, tax consultant, and tax payers. This research was also conducted on the on the interlocked documents, they are law of income tax, thesis, tax article, books, and data of tax auditing.

Withholding of Income Tax Section 21 represent program of payment during year applying to employment income. Income which withheld by Income Tax ection 21 represent imposed income or lease representing lease object pursuant to rule law material.

Rule arranging withholding to the production from work is The Law of Income Tax Section 21. As for imposed income tax section 21 is production from referring to work, accepted activity or service or obtained by personal Taxpayer. Income Tax Section 21 arrange only production of personal Taxpayer home affair, while hitting personal Taxpayer abroad arranged by Income Tax Section 26.

At withholding by other party, withholder pays salary or fee to taxpayer and obliged to arrest the amount of tax which debt from amount of paid to the order income of taxpayer and pay for the amount of income tax of the taxpayer to Exchequer.

According to data in Permanent Establishment and Foreigner Tax Office the amount of Tax Wit holder which enough fluctuative from year to year, in meaning amount Taxpayer mobility which high enough. With high mobility level and rely on self assessment system representing one of the factor needed for high compliance from the Taxpayer, also to be able to accept tax with rule of legislation.

Pursuant to result research of writer concerning, level compliance of Taxpayer with reference to existence of obligation of forwarding of Annual Tax Return Income Tax Section 21, there are big percentage enough to the uncompliance of Taxpayer in remit and report Income Tax Section 2las according to real situation and amount which because of intention and also negligence from Taxpayer. To the things hence causing delaying of tax money which step into Exchequer, so that affect also to acceptance of tax.

The level compliance of Taxpayer in submitting Annual Tax Return Income Tax Section 21 from year 2000 up to year 2003 continuing to experience of degradation because Taxpayer incapable of reporting Annual Tax Return Income Tax Section 21 punctually because of unfinished of his financial statement, its time at the same time with forwarding of Annual Tax Return of Income Tax Section 25 and other reason like difficulty of cash-flow, and Taxpayer have nothing like because have do not operate again.

From result of this research, Writer try to analyze causes the happening of uncompliance and try to look for resolving so that Taxpayer progressively growing obedient in done duty taxation. The writer also suggests Tax Office better urge to submit Annual Tax Return before tax year ended so Taxpayer can prepare all calculation of his income tax section 21 with time enough and is not hurried. Annual tax Return which is less payee require to be conducted by a accurate research why happened lacking of payee as payment of Income Tax Section 21 ought to have been done at a period of income accepted by employees."

"Laporan ini menganalisis pemeriksaan pajak penghasilan badan tahun 2016 PT DEF yang disebabkan karena kompensasi kerugian fiskal serta permohonan pengajuan restitusi pajak penghasilan badan. Terdapat beberapa koreksi yang dilakukan oleh Pemeriksa terkait SPT PPh Badan tahun 2016 milik PT DEF, yaitu peredaran usaha, objek PPh Pasal 21, serta biaya usaha lainnya. Koreksi dari hasil pemeriksaan disebabkan karena perbedaan penerapan peraturan perundang-undangan perpajakan yang berlaku oleh Pemeriksa dan PT DEF. PT DEF menanggapi koreksi tersebut dengan menyediakan dokumen-dokumen terkait sebagai bukti bentuk kepatuhan PT DEF terhadap peraturan perundang-undangan perpajakan yang berlaku. Dari hasil analisis tersebut disimpulkan bahwa PT DEF telah melakukan sebagian kewajiban perpajakannya dengan baik, yaitu pada biaya usaha lainnya, namun belum dapat melaksanakan kewajiban perpajakannya dengan baik pada hasil pemeriksaan peredaran usaha dan objek PPh Pasal 21. Sehingga pada peredaran usaha dan objek PPh Pasal 21 diperlukan pemahaman peraturan perundang-undangan perpajakan serta manajemen perpajakan yang lebih baik oleh PT DEF.

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This report analyzes PT DEF's 2016 corporate income tax audit due to the compensation for fiscal losses as well as applications for corporate income tax refund. There are some corrections made by the Tax Auditor regarding the 2016 Corporate Income Tax Return of PT DEF, namely gross income, object of Article 21 Income Tax, and other operating expenses. Corrections from the results of the tax audit are due to differences in the application of tax laws and regulations applied by the Tax Auditor and PT DEF. PT DEF responded to the corrections by providing related documents as proof of PT DEF's compliance with applicable tax laws and regulations. From the results of the analysis it was concluded that PT DEF had carried out part of its tax obligations well, which is in the other operating expense, but had not been able to carry out its tax obligations in audit results of gross income and object of Article 21 Income Tax. So, in gross income and object of Article 21 Income Tax it is necessary for PT DEF to have a better comprehension on related tax laws and regulations and a better tax management."