ANALISIS TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 29 PT NTV TAHUN 2020

Abstract

The purpose of this study is to determine whether the fiscal corrections made by the
company are in accordance with Financial Accounting Standards (SAK) and tax
regulations as well as the amount of underpayment of income tax payable. The object of
this research is PT NTV, a company engaged in bags and luggage. The methods used
are qualitative and quantitative methods. With data collection methods using
interviews, documentation, and literature study. The results of this study indicate that
there are differences in the corrections made by PT NTV so that the underpayment of
taxes or Income Tax Article 29 of the company becomes different.