Analisis Terhadap Perhitungan Pajak PPh Pasal 29 Pada PT. Buraq Caesar Cargo

Authors

  • Putri Kemala Dewi Lubis Universitas Negeri Medan, Indonesia
  • Evi Syuriani Harahap Universitas Negeri Medan, Indonesia
  • Marshanda Hutagalung Universitas Negeri Medan, Indonesia
  • Vingky Dwi Pratama Universitas Negeri Medan, Indonesia
  • Vivi Safira Universitas Negeri Medan, Indonesia

DOI:

https://doi.org/10.57235/mantap.v3i1.3998

Keywords:

Pajak Penghasilan (PPh) Pasal 29, Perhitungan Pajak, Kinerja Keuangan, PT. Buraq Kaisar Cargo

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan Pajak Penghasilan (PPh) Pasal 29 pada PT. Buraq Kaisar Cargo, sebuah perusahaan yang bergerak di bidang jasa pengiriman barang di Indonesia. PPh Pasal 29 merupakan pajak yang harus dibayar oleh Wajib Pajak badan setelah dikurangi pajak yang telah dibayar sebelumnya, yang mencerminkan kewajiban perpajakan perusahaan terhadap negara. Metodologi yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan pengumpulan data primer dan sekunder. Hasil penelitian menunjukkan bahwa akurasi dalam perhitungan PPh Pasal 29 sangat dipengaruhi oleh pemahaman manajemen terhadap regulasi perpajakan dan pengelolaan keuangan yang baik. Selain itu, analisis terhadap dampak perhitungan PPh Pasal 29 terhadap kinerja keuangan PT. Buraq Kaisar Cargo menunjukkan bahwa pajak yang dibayar memiliki implikasi signifikan terhadap likuiditas dan profitabilitas perusahaan.

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References

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Published

2025-03-27

How to Cite

Dewi Lubis, P. K., Harahap, E. S., Hutagalung, M., Pratama, V. D., & Safira, V. (2025). Analisis Terhadap Perhitungan Pajak PPh Pasal 29 Pada PT. Buraq Caesar Cargo. Journal of Management Accounting, Tax and Production, 3(1), 1–4. https://doi.org/10.57235/mantap.v3i1.3998

Issue

Vol. 3 No. 1 (2025): Maret 2025

Section

Articles

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