Analysis of Article 25 Income Tax Accounting at CV Venus Kumersot Raya
Keywords:
tax accounting; Article 25 Income Tax; fiscal correction; 2021 HPP LawAbstract
This study aims to evaluate the application of Income Tax Article 25 accounting at CV. Venus Kumersot Raya and assess its compliance with Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. The research method used was descriptive with a qualitative approach. Data were collected through interviews, observations, and document reviews covering commercial financial reports, corporate income tax calculations, and Article 25 Income Tax installments. The results show that the company has recorded and presented commercial financial reports quite well, but its tax accounting implementation does not fully comply with applicable regulations. The company still applies a corporate income tax rate of 28% in calculating tax payable and Article 25 Income Tax installments, even though Law Number 7 of 2021 stipulates the applicable rate is 22%. This incorrect application of the rate results in inaccuracies in the amount of tax payable and the amount of monthly installments paid by the company. Therefore, the company needs to update its understanding of applicable tax regulations to ensure accurate tax calculation and reporting.
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