Model Pengelolaan Kredit Pajak Penghasilan Pasal 23 dan Dampaknya terhadap Stabilitas Kas pada Firma Hukum Rintisan
DOI:
https://doi.org/10.58344/locus.v5i7.5954Keywords:
Manajemen Perpajakan, PPh Pasal 23, Rekonsiliasi Pajak, Withholding Tax, Manajemen KeuanganAbstract
Penelitian ini bertujuan untuk menganalisis sistem manajemen perpajakan atas rekonsiliasi kredit pajak Pajak Penghasilan (PPh) Pasal 23 pada firma hukum rintisan X, mengidentifikasi dampaknya terhadap pelaporan Surat Pemberitahuan (SPT) dan stabilitas manajemen keuangan, serta merumuskan rekomendasi perbaikan yang dapat diterapkan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sistem manajemen perpajakan PPh Pasal 23 pada firma hukum rintisan X telah berjalan melalui tahapan perencanaan, pengorganisasian, pelaksanaan, dan pengendalian, namun belum optimal. Permasalahan utama terletak pada keterlambatan dan ketidaklengkapan bukti potong, ketidaksesuaian data, serta keterbatasan sistem administrasi. Kondisi ini berdampak pada potensi pembetulan SPT, risiko sanksi administratif, serta terganggunya stabilitas manajemen keuangan akibat keterlambatan pengakuan kredit pajak. Rekomendasi yang dihasilkan meliputi penyusunan prosedur operasional standar, penguatan sistem monitoring bukti potong, penerapan sistem informasi terintegrasi, serta peningkatan frekuensi tax review. Implementasi rekomendasi tersebut diharapkan dapat meningkatkan efektivitas manajemen perpajakan, meminimalkan kesalahan pelaporan, serta menjaga stabilitas keuangan perusahaan.
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