ANALYSIS OF TAX ACCOUNTING IMPLEMENTATION AT PT. SUZUKI FINANCE MANADO BRANCH
Keywords:
Accounting, Tax, Qualitative$, PPh, LawAbstract
The$ purpose$ of this study was to analyze$ the$ conformity be$twe$e$n the$ application of PPh Article$ 21 accounting and the$ pre$vailing Tax Law at PT. Suzuki Finance$ Cabang Manado. E$mploying a de$scriptive$ qualitative$ re$se$arch approach, this study colle$cte$d data through docume$ntation and inte$rvie$w with re$le$vant partie$s se$rving as informants. The$ findings indicate$ that all stage$s of PPh Article$ 21 manage$me$nt, including calculation, re$cording of financial transactions, and re$porting to tax authoritie$s, have$ be$e$n accurate$ly and appropriate$ly e$xe$cute$d by PT. Suzuki Finance$ Cabang Manado in accordance$ with applicable$ tax re$gulations. The$ imple$me$ntation of tax accounting practice$s at this company has prove$n to be$ e$ffe$ctive$ and e$fficie$nt, re$fle$cting a high le$ve$l of compliance$ with the$ pre$vailing Tax Law in Indone$sia. Finally, this re$se$arch confirms that PT. Suzuki Finance$ Cabang Manado has succe$ssfully applie$d the$ principle$s of PPh Article$ 21 accounting corre$ctly and compre$he$nsive$ly, in harmony with the$ e$xisting tax re$gulations. This de$monstrate$s the$ company's commitme$nt to fulfilling its tax obligations in accordance$ with applicable$ le$gal provisions.
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