Perancangan Standar Operasional Prosedur (SOP) atas PPh Unifikasi (PPh 23 dan PPh 4 ayat (2)) pada MUC Consulting.

Abstract

DEFI NUR ANISA. Perancangan Standar Operasional Prosedur (SOP) atas PPh Unifikasi (PPh 23 dan PPh 4 ayat (2)) pada MUC Consulting. Dibimbing oleh AULIA HIDAYATI. Jasa Konsultan menjadi indikator menaikan penerimaan pajak. Perusahaan yang menyediakan jasa konsultan pajak ialah MUC Consulting. PT NXM merupakan klien MUC yang mempercayakan MUC untuk mengurusi kewajiban perpajakannya. Fokus penelitian ini mencakup ruang lingkup prosedur yang dilakukan oleh MUC Consulting dalam memenuhi kewajiban perpajakan klien. Penulis melakukan penelitian langsung pada perusahaan MUC Consulting yang berlokasi di Jakarta selatan. Teknik pengumpulan data yang digunakan ialah observasi langsung, wawancara, dokumentasi dan studi kepustakaan. PT NXM bergerak di bidang perdagangan besar berbagai macam barang perdagangan eceran. Pemenuhan kewajiban perpajakan yang dilakukan MUC dengan menggumpulkan, memperhitungkan dan melaporkan Pajak Pengahasilan (PPh). Konsultan melakukan pemotongan Withholding Tax (WHT) berdasarkan invoice. Hasil pemotongan WHT tertuang di dalam tabel rekapitulasi dan perhitungan pajak tersebut menggunakan working paper. Hasil perhitungan akan di review oleh projek manajer sebelum dibuatkan kode billing. Pembayaran dilakukan oleh PT NXM sebelum tanggal 10 Masa pajak berikutnya. BPN akan didapat jika sudah dilakukan pembayaran dan wajib dikirimkan kembali kepada konsultan untuk proses pelaporan. Menurut penulis bahwa PT NXM patuh dalam pemenuhan kewajiban perpajakan sesuai UU HPP dengan menggunakan jasa konsultan pajak. Kata Kunci : Jasa Konsultan Pajak, PPh Unifikasi, Pelaporan PPh Unifikasi

DEFI NUR ANISA. Design of Standard Operating Procedure (SOP) on Income Tax Unification (Income Tax 23 and Income Tax 4 paragraph (2)) at MUC Consulting. Supervised by AULIA HIDAYATI. The company that provides tax consultant services is MUC Consulting. PT NXM which is a client of MUC entrusts MUC to take care of its tax obligations. The focus of this research covers the scope of procedures performed by MUC Consulting in fulfilling the client's tax obligations. The author conducts direct research at the MUC Consulting company located in South Jakarta. The data collection techniques used are direct observation, interviews, documentation and literature study. PT NXM is engaged in wholesale trading of various kinds. Fulfillment of tax obligations carried out by MUC by collecting, calculating and reporting PPh. The consultant deducts WHT based on the invoice. The results of WHT are contained in the recapitulation table and the tax calculation uses a working paper. The calculation results will be reviewed by the project manager before the billing code is generated. Payment is made by PT NXM before the 10th of the following tax period. BPN will be obtained if payment has been made and must be sent back to the consultant for the reporting process. According to the author, PT NXM has been compliant in fulfilling its tax obligations after using the services of a tax consultant. Keywords: Tax Consultant, Tax Unification, Unification Income Tax Reporting