ANALISIS KEPATUHAN PERPAJAKAN PPH PASAL 15  PELAYARAN DALAM NEGERI PADA PT X

Noviana Ayu Kumalasari; Muhisa Fauziah Zalianti; Nadia Agustina; Rindi Antika; Aan Nurrohman

doi:10.32503/cendekiaakuntansi.v11i3.9088

Noviana Ayu Kumalasari Politeknik Negeri Madiun
Muhisa Fauziah Zalianti Sarjana Terapan Akuntansi Perpajakan, Politeknik Negeri Madiun
Nadia Agustina Sarjana Terapan Akuntansi Perpajakan, Politeknik Negeri Madiun
Rindi Antika Sarjana Terapan Akuntansi Perpajakan, Politeknik Negeri Madiun
Aan Nurrohman Diploma Tiga Akuntansi, Politeknik Negeri Madiun

DOI: https://doi.org/10.32503/cendekiaakuntansi.v11i3.9088

Abstract

This study aims to evaluate the level of corporate compliance with Income Tax Article 15 at PT X. The level of tax compliance in this study is assessed through three primary aspects: tax calculation, payment, and reporting, in accordance with applicable tax regulations. This research employs a quantitative approach with descriptive analysis. The data analyzed consist of secondary data in the form of the company's 2025 financial statements, obtained from the official website of the Indonesia Stock Exchange. Data collection was conducted using documentation study techniques, while data analysis involved processing and interpreting financial statements and the Notes to Financial Statements to calculate the amount of PPh Article 15 and assess its compliance with tax regulations. This study is expected to provide insights into the company’s tax compliance level in fulfilling its obligations regarding the calculation, payment, and reporting of PPh Article 15. Furthermore, this research aims to identify the challenges faced by the company in fulfilling its tax obligations and to provide recommendations for evaluation to improve tax compliance.