ANALISIS SP2DK ATAS EKUALISASI SPT TAHUNAN PPH BADAN DENGAN SPT MASA PPN PADA PT XY (STUDI KASUS KKP ENNY CONSULTING)

Abstract

The objective of this study is to identify the factors that differentiate the VAT Periodic Tax Return from the Corporate Tax Return, leading to the issuance of SP2DK by the tax authority. This research was conducted at PT XY, drawing upon a case study conducted at KKP Enny Consulting in 2023. The study employed a descriptive qualitative approach, which involved the description of the process of recording input tax and output tax. The data were collected from documentation based on documents obtained from KKP Enny Consulting and literature obtained from journals, books, and websites. The results of the study indicate that the discrepancy arises from income from other services and rental services that have not been realized, resulting in a difference in the tax return.   Keywords: Tax, Tax Return, Equalization, SP2DK