ANALISIS KEWAJIBAN PAJAK PENGHASILAN PASAL 21, 22, 23, DAN 25 PADA PT XYZ TAHUN 2020
Main Article Content
Abstract
The purpose of this study was to determine the compliance of corporate taxpayers of PT
XYZ in calculating, payment and reporting tax obligations in 2020. PT XYZ in this case
is a corporate taxpayer engaged in automotive interior manufacturing. Data processing
techniques used in this study are data reduction, data presentation in tabular form and
draw conclusions. The results of this study indicate the compliance of PT XYZ in
calculating income tax (PPh Article 21, PPh Article 22, PPh Article 23, and PPh
Article 25) in accordance with the laws and regulations regarding income tax as well as
payment and reporting taxes before the specified time limit. . The implication of this
research is that companies can calculate their income tax and make deposits and
reports in accordance with applicable regulations. However, several times the company
was late in making payment and reporting.
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