TAX REVIEW TERHADAP PAJAK PENGHASILAN PASAL 22 ATAS IMPOR BARANG PADA PT. SUMBER ALAM JAYA PERKASA

Abstract

The purpose of this research was to find out whether the Article 22 income tax at PT. Sumber Alam Jaya Perkasa - Medan has been implemented correctly according to tax regulations. This research is descriptive. Data used is secondary data. The data collection techniques used were interviews and observations. Methods of data analysis used are descriptive methods, which are methods that collect, compile, intepret and analyze data for problem solving. The results of data analysis are then compared with the basic theory related to the issues discussed or researched. The results eventually showed that the company has miscalculating the amount of Article 22 income tax which resulted in the company's net profit and tax payable becomes higher. From this research it is concluded that by calculating the withholding of Article 22 income tax correctly, it can reduce the amount of tax payable in the company.