PENGUJIAN SURAT PEMBERITAHUAN TAHUNAN (SPT) MENGGUNAKAN ANALISIS LABA DITAHAN YANG DIIKUTI DENGAN ANALISIS ARUS KAS

Abstract

The General Provisions and Tax Procedures Law (KUP) regulates taxpayers who are required to carry out bookkeeping. The results of the bookkeeping process, in the form of a balance sheet and profit and loss, are used as an attachment to the Annual Tax Return (SPT) which is submitted to the Directorate General of Taxes. The problem is whether the balance sheet and profit and loss as an attachment to the SPT are prepared using the correct accounting cycle and based on correct transaction evidence. This research aims to determine taxpayer compliance with the Annual Tax Return (SPT) which can be tested using Retained Earnings analysis in financial statements (balance sheet and profit and loss). The object of the research is the estimate of "Retained Earnings" on financial reports obtained from distance learning (PJJ) Financial Report Analysis participants for 2024 from various Tax Service Offices in Indonesia. This learning is organized by the Tax Education and Training Center in Jakarta. The research methodology uses a comparative descriptive approach by comparing Retained Earnings analysis from various taxpayer financial reports. The results of the research show that the analysis of Retained Earnings of various taxpayers shows 3 types of taxpayers, namely: 1) taxpayers who have correctly determined their estimated Retained Earnings, 2) taxpayers who underreport their Retained Earnings, and 3) taxpayers who report Profit The hold is greater. Any differences in the Retained Earnings analysis have an impact on the taxpayer's tax payment compliance. Any difference in Retained Earnings indicates that the ending Cash and Bank balances are incorrect. This is based on further testing using the Cash Flow test.