International Journal of Scientific and Research Publications

IJSRP, Volume 11, Issue 5, May 2021 Edition [ISSN 2250-3153]


Evaluation of Tax Administration and Tax Management at the Distributor of PT Pertamina Lubricants
      Muh. Takdir, Fs. Bahari
Abstract: This research aims to understand and evaluate the tax administration and management applied at PT Etam Wira Utama. In terms of tax transactions, the regular monthly tax transactions which are often carried out by PT Etam Wira Utama are VAT, income tax article 21, income tax article 22, income tax article 23, as well as income tax article 25/29. The approach taken is a review on the concept of tax administration and management. We evaluate more deeply on how to map taxes in the company. Moreover, the process and the search of tax evaluation data on actual taxation principles, which are the Principle of Justice, the Principle of Certainty, the Principle of Convenience and the Principle of Economic. Guided by these principles, PT. Etam Wira Utama managed to become ranked ninth as a compliant taxpayer among thousands of corporate taxpayers throughout North and East Kalimantan in 2018.

Reference this Research Paper (copy & paste below code):

Muh. Takdir, Fs. Bahari (2021); Evaluation of Tax Administration and Tax Management at the Distributor of PT Pertamina Lubricants; International Journal of Scientific and Research Publications (IJSRP) 11(5) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.05.2021.p11312
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