Tax review on entity income tax to evaluate tax compliance at PT. Wijaya Tunggal Abadi

The application of self-assessment system as the tax collection system has given the taxpayers themselves to calculate, submit and report their amount of tax obligations. Therefore, if the taxpayers do not have good understanding in the taxation regulations valid, it will result in the wrong calculation and submission of the income tax to the government. The underpayment or overpayment of tax will both give bad impact towards the company in terms of sanctions and the worst being audited by the government representative. The purpose of this research is to conduct tax review towards the company in order to measure the level of tax compliance of the company. Through this tax review, the company will find out its mistake in the calculation and submission of the entity income tax payable. The previous calculation of the entity income tax payable has depicted that there was an overpayment of tax. However, after the review has been conducted, it was revealed that the amount of income tax payable should be underpayment. Therefore, the amendment of tax return which had been submitted should be done by the company in order to minimize the future possible risk of being audited by the government representative.