ANALISIS IMPLEMENTASI EKUALISASI SEBAGAI TAX PLANNING GUNA MENGURANGI RISIKO PERPAJAKAN DI MASA MENDATANG (STUDI KASUS PADA PT XYZ JAKARTA TAHUN 2018)

Abstract

This study aims to determine the factors that cause differences in reporting between financial statements and SPT reports and how to implement equalization as tax planning to mitigate future tax risk. The author conducted research on companies engaged in land transportation services located in North Jakarta. This study uses a qualitative descriptive method, with the data used sourced from interviews and company financial statements. The results of this study indicate that the factors differences between financial statements and SPT reports are implementation special VAT rates for transportation and logistics service companies, differences timing of revenue/cost recognition, transactions not objects of Income Tax/VAT, transactions with tax subject deposit their on income tax. Further, the implementation of equalization as tax planning can work efficiently in mitigating future tax risks.