Tinjauan Permasalahan Peredaran Usaha dan Pajak Penghasilan (PPh) Pasal 22 (Studi Kasus PT. DEF Tahun 2021)

Abstract

PT. DEF merupakan Wajib Pajak yang bergerak dipengangkutan dan penjualan batubara. Pada tahun 2021, terdapat pengajuan restitusi sehingga dilakukan pemeriksaan dan ditemui beberapa kesalahan. Tujuan penelitian untuk meninjau permasalahan dan memberikan rekomendasi perbaikan atas temuan peredaran usaha dan PPh Pasal 22. Analisanya menggunakan metode kualitatif deskriptif, yaitu menyajikan gambaran permasalahan. Hasil penelitian pada peredaran usaha adalah adanya proses pencampuran batubara dan perusahaan mencatat senilai pembayaran net off, terdapat ketidaksesuaian dengan PSAK 72 (PSAK 115) karena tidak diakui pendapatan dan secara pajak juga terdapat kesalahan, maka diberikan rekomendasi perbaikan pemisahan pencatatan dan menekankan dokumentasi disetiap transaksi. Permasalahan PPh Pasal 22 terdapat pajak belum disetor dan dilaporkan pajaknya karena perbedaan pandangan saat terutangnya PPh Pasal 22, ditinjau PSAK 14 (PSAK 202) tidak sesuai karena pengukuran dan saat terutangnya ditinjau dari PMK No.238/PMK.03/2012, Permen ESDM, dan Putusan Pengadilan Pajak dimana saat terutangnya adalah batubara dihitung final, dengan demikian peneliti merekomendasikan perbaikan akuntansi dan pajak serta Standar Operasional Prosedur PPh Pasal 22.

PT. DEF is a taxpayer engaged in the transportation and sale of coal. In 2021, there was a request for restitution so audit was carried out and several errors were found. The purpose of the study to review the problems and provide recommendations for improvement of the findings of gross income and Income Tax Article 22. The analysis uses descriptive qualitative method, which presents a picture of the problem. The results of the study on gross income is the process of coal blending and the company recorded a net off payment, there is a discrepancy with PSAK 72 (PSAK 115) because revenue is not recognized and there are also tax errors, then given recommendations to improve the separation of records and emphasize documentation in each transaction. The problem of Income Tax Article 22 is that the tax has not been paid and reported because of differences in views when the Income Tax Article 22 is payable, reviewed PSAK 14 (PSAK 202) is not appropriate because the measurement and when the tax is payable is reviewed from PMK No.238 / PMK.03/2012, Permen ESDM, and the Tax Court Decision where the time payable is calculated coal final, thus researchers recommend improvements in accounting and tax and Standard Operating Procedures Income Tax Article 22.