Kerin, Qurifa Faradhata (2026) Analisis Kesesuaian Pencatatan Penjualan dalam Menentukan Peredaran Bruto untuk Pelaporan Pajak Penghasilan Badan pada CV XYZ. D3 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the conformity of CV XYZ's sales recording in determining gross turnover, the application of the Final Income Tax (PPh) rate of 0.5% based on Government Regulation Number 55 of 2022, and the appropriateness of the time limit for its use. The research used a descriptive qualitative approach with a case study design, through observation, interviews, and documentation of CV XYZ's sales data for the 2018-2025 period. The results showed that gross turnover in 2022 was Rp1,903,166,580, but it was not fully in accordance with the accrual principle due to cash transactions without receipts, down payments not yet recorded as income, and a weak manual administration system. The application of Final Income Tax of 0.5% with a total payment of Rp9,515,833 was procedurally in accordance with regulations, but CV XYZ had passed the deadline for using this facility since the 2022 tax year and should have switched to the Non-Final Income Tax Article 17 scheme with an effective rate of 11%. Simulations showed that the tax that should have been paid was Rp37,743,014, resulting in a potential tax underpayment of Rp28,227,181 which risks resulting in a Tax Underpayment Assessment Letter (SKPKB) if not immediately corrected by the company.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Sales Recording; Gross Turnover; 0.5% Final Income Tax; Non-Final Corporate Income Tax; Government Regulation Number 55 of 2022. |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | KERIN FARADHATA QURIFA |
| Date Deposited: | 19 Aug 2026 03:36 |
| Last Modified: | 19 Aug 2026 03:36 |
| URI: | http://eprint.unipma.ac.id/id/eprint/8937 |
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