Mekanisme Pelaporan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan (PPh) Badan Pada Badan Pelaksana Harian (BPH) Yayasan Prof. Dr. H. Kadirun Yahya

Abstract

ABSTRACT The tax collection system adopted in Indonesia is a self-assessment system that is given authority, truss, rposibility to taxpayers to caculate, calculate, pay and report on the amount of tax in carrying out a self-assessment sytem, tax authorities conduct check (loyalists and Musri, 2010: 22), “The existence of provivions regarding inspection, taxpayer should pepare a systen and procedur for reportingin order to carry out the fulfillment ot tax obligations and avoid imposition of sanction”. Based on the observations and interviews that have been conducted, it can be concluded on the in terme of time, there is no delay in reporting the Annul Corporate Income Tax Notification Leter, but in terms of the tax repoting procedur, there are still some waeknesses. These weaknesses are relted to document archiving and the lack or re-checking an contorol activties, so the possibility of errors (humam error). To overcome these problemes, a proces of cheking the completeness of the data and the correctnss of the daa tequired in the taxation dokument is added, and is is recommended to do filing sequentialy on the work done by the supervisior Accounting bu the Hed of Accounting and pemunbered taxtion document. Keywords: Corporate Income Tax (PTT) at the Foundation’s.