Analisis Penerapan Tax Review Sebagai Dasar Evaluasi Kewajiban Perpajakan Pada PT. XYZ

Abstract

Taxes are the main source of state income which is used to finance the budget related to
development and state interests. A mandatory person is an individual or entity who has the
authority to pay taxes, withhold taxes and collect taxes, and has rights and obligations related to
taxation in accordance with applicable regulations. Even though the largest contribution to taxes
comes from Corporate Taxpayers, the number of people paying taxes from this group is still
relatively small. A tax review is a comprehensive review of a company's tax obligations and the
implementation of fulfilling its obligations, from calculation to reporting, with the aim of assessing
the level of tax compliance. This research aims to implement the implementation of Tax Review as
a basis for evaluating tax obligations at PT. XYZ. Using qualitative research methods, this
research collects research data in several ways, including interviews, observation and
documentation. The results of this research show that a tax review is very useful in overcoming
delays in tax payments so that XYZ company will start to be firm in billing customers so that the
company's cash flow can be managed appropriately. PT XYZ has also been able to fulfill its tax
obligations in accordance with applicable regulations, however, in implementing its obligations
in the field, there are still several deficiencies that unintentionally occur, such as late payment of
tax because there are still customers who have not made full transaction payments.
Keywords: Tax Review, Tax Obligations, Tax