PENERAPAN TAX REVIEW PAJAK PENGHASILAN PASAL 21 DALAM MENINGKATKAN KEPATUHAN PAJAK PADA PT UNIVISTA UTAMA

Abstract

This research is done in PT Univista Utama. The company is engaged in distributor of asphalt. The company is located at Jln. Gandhi No. 111 Medan. The purpose of this research is to know the impacts of implementing tax review on article 21 - income tax to increase tax compliance at PT Univista Utama. Types of this research is in form of descriptive research with case study in PT Univista Utamaand the research object is analyzing the tax review of article 21 income tax to permanent employee and income statement in year 2020. The calculation of article 21 income tax in the company is compared with the result of tax review on article 21 income tax. The writer will recalculate article 21 income tax.Data which is collected is secondary data include article 21 income tax calculation, the presentation of income statement, data of permanent employee, list of permanent employee’s income, company’s expenseand other information which is related with this research. The research result shows thatimplementing tax review on Article 21 - Income Tax can increase tax compliance at PT Univista Utama. The company can use information from tax review in improving article 21 income tax. The company does not fulfill the material tax compliance of article 21 income tax. There is difference in amount of article 21 income tax between company with tax review result because the company does not include some incomes of employee as gross income in calculating article 21 income tax. The company does not include house allowance and accomodation allowance as taxable object in article 21 – income tax calculation. The amount of gross income which is not included as taxable income of article 21 income tax is Rp 180,000,000.00. The company does not calculate the article 21 –income tax in accordance with tax regulation for the permanent employees in year 2020.There are differences of total article 21 income tax in year 2020 in amount of Rp 8,490,600.00.