Analisis Perhitungan Pajak Penghasilan (PPh) Badan CV. Bunga Tanjung Medan Tahun 2022-2023

Abstract

Tax revenue is one of the main sources of state revenue used to finance various public programs and services. One of them is income tax, which is a type of tax imposed on individuals and companies. An assessment needs to be carried out to calculate income tax. This is intended to determine the amount of corporate income tax. Based on the background above, the researcher is interested in choosing the title “Analysis of Corporate Income Tax (PPh) Calculation of CV. Bunga Tanjung.” This study aims to analyze and determine whether the calculation of corporate income tax carried out by the company is reviewed from Law No. 36 of 2008. This study uses an interpretive qualitative method. Where this method is an effort to find an explanation of social or cultural events based on the perspective and experience of the object being studied. The results of this study are CV. Bunga Tanjung Medan, has calculated and reported its tax obligations in accordance with the applicable laws. Calculation of Corporate Income Tax Article 5 paragraph (1), calculation of corporate income tax CV. Bunga Tanjung has been in accordance with the applicable laws, although there is a difference in the amount of thousands. This is because the calculation of income tax CV. Bunga Tanjung Medan is rounded down to thousands.