Penerapan Perencanaan Pajak Pasca Pemeriksaan Sebagai Evaluasi Kepatuhan Wajib Pajak Badan pada PT. X

Abstract

Tax planning is an effort undertaken by corporate and individual taxpayers to minimize their tax liability and improve tax compliance. This Final Project Report aims to evaluate the implementation of post-audit tax planning as a means of assessing corporate tax compliance at PT. X. The data collection method used involves qualitative data, with primary data sourced from interviews with the managing partner of KKP Mtax Consultant and secondary data sourced from tax regulations and other literature. Additionally, this report employs quantitative data collection methods to calculate the tax liability. The findings of this Final Project Report indicate that the nature of business activities conducted by PT. X did not align with the company’s operational supporting documents, leading to a tax audit in 2023. Following the audit, a Tax Assessment Letter for Underpayment (SKPKB) was issued, along with an administrative penalty (fine) totaling 260 million. Consequently, post-audit tax planning was implemented to minimize future errors as a preventive measure to enhance taxpayer compliance. The tax planning strategies employed by PT. X include clarifying the treatment of VAT as a means to equalize VAT and income tax revenue, applying tax allowances as tax-deductible expenses, and correcting the Annual Tax Return prior to an audit to avoid any indications of non-compliance that could trigger an audit. In the post-audit context, tax planning serves as a crucial tool in taxation to ensure that the tax burden from outstanding penalties does not escalate and that corporate taxpayers remain compliant with applicable tax regulations.