Peran Ekualisasi PPh 21 dalam Mendeteksi Potensi Ketidaksesuaian Pelaporan Pajak Badan
DOI:
https://doi.org/10.55606/jurima.v6i2.7384Keywords:
Article 21 Income Tax Return; Corporate Income Tax Return; Equalization; Tax Reporting Discrepancies; Tax RisksAbstract
This study is motivated by the importance of maintaining consistency between tax records and financial data as part of the implementation of the self-assessment system. Inconsistencies among tax-related documents may expose companies to administrative risks and increased scrutiny from tax authorities if they are not identified at an early stage. Therefore, this study aims to examine the application of PPh Article 21 equalization in identifying reporting discrepancies, analyze the factors contributing to such differences, and evaluate the role of equalization as a tool for mitigating tax risks. The study employs a qualitative approach using a case study method at PT XYZ. Data were obtained from the company's tax and financial documents, including Monthly PPh Article 21 for the January–December 2025 period, payroll recapitulations, equalization working papers, and financial statements. The analysis was conducted through a process of identifying, reconciling, and evaluating relevant data. The findings reveal discrepancies between tax reporting data and financial records, primarily caused by the treatment of non-taxable Article 21 income components and administrative errors in determining employees’ non-taxable income status. After adjustments and corrections were made, all data were successfully reconciled, resulting in no remaining differences in the equalization results. These findings indicate that equalization can serve as an effective internal control mechanism to detect potential reporting errors at an early stage and assist companies in minimizing the risk of fiscal corrections, requests for clarification from tax authorities, and other tax-related sanctions.
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