Analisis Kewajiban Perpajakan Pada Pt. Sukses Multi Servis Tahun 2017

Derwin Chandra, Purnamawati Helen Widjaja

Abstract


This research aims to analyze whether the company has comply its tax obligations as a taxpayer and whether the company in carrying out its tax obligations is in accordance with applicable tax regulation. The subjects used in this research were
PT. Sukses Multi Servis with the object is its tax obligations. The method used in this research is descriptive method. This research uses company’s financial statement as of 2017, Periodic Tax Return, and other data, with data collection techniques used are field research and library research. The results of this research indicate that PT. Sukses Multi Servis has implemented its tax obligations as a Taxpayer, but in carrying out its tax obligations, PT. Sukses Multi Servis is still not in accordance with the applicable tax regulation, because the payment and reporting of Periodic Tax Return is still past the specified time limit.

Keywords


Tax Obligation

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DOI: http://dx.doi.org/10.24912/jpa.v1i4.5725

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