Analysis of the Issuance of SP2DK due to Non-Compliance with Fiscal Reconciliation and Income Tax Article 23 by CV X

Abstract

This study aims to analyze the cause of the issuance of a Request for Explanation of Data and/or Clarification Letter to CV X, the impact of the non-fiscal reconciliation on the calculation of Corporate Income Tax, and the settlement of Article 23 Income Tax obligations that are not deducted during the 2021-2023 tax year. This study uses a qualitative descriptive method with a case study approach, through the analysis of financial statements, SP2DK documents, and CV X taxation data. The positive fiscal correction on the cost of Income Tax Article 25, entertainment, and donations resulted in an additional Income Tax Article 29 of IDR 15,195,176, while the undeducted Income Tax Article 23 amounted to IDR 2,655,547. The total tax obligation with administrative sanctions reached IDR 199,991,347. The settlement of Income Tax obligation Article 23 was carried out by making proof of withholding, paying taxes, and correcting the Periodic Tax Return and Annual Tax Return. This study concludes that CV X's non-compliance is caused by weak internal tax controls and lack of understanding of tax provisions.

Keywords:  SP2DK, fiscal reconciliation, Income Tax Article 23, Corporate Income Tax