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SKRIPSI PROPOSAL
By
SHENDY
160020034
FEBRUARY 2019
CHAPTER 1
INTRODUCTION
Income tax is a tax that being imposed to the taxpayer income to be paid
yearly. Its an obligation for the required taxpayer to pay the income tax when they
earn or receive money. There are several types of withholding income tax, ways in
deposit your tax and to whom you should be reporting your tax to. These various
ways need to be known by the required taxpayers so they will know how to withhold
their income tax, deposit tax, and also reporting their tax in the right way.
One of the income tax is income tax Arcticle 22. Article 22 will imposed income
tax to both government or private companies that involved in export, import, or re-
plantation, agriculture and fisheries sectors such as cement, steel, gasoline ,etc.
Article 22 income tax will be collected yearly by government treasurers (central &
connection with payment for the delivery of goods. Repoting Article 22 also should
be done the latest 20 days after the end of the tax month.
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Smarco Superstore is an industry runs in Supermarket Sector that sells lots of
imported stuffs are objected to article 22 that will vary on their each tax rate, as the
writer had checked Smarco is now using the old version of the tax rate of imported
stuff that cause higher income and they happen to paid more tax. We also figure out
that there are some errors in their depositing and reporting tax procedures.
Base on the case above the writer is interested in choosing the title of
Based on the background described above, the writer identifies the problem
as the previous outdated tax rate is being used by the company to calculate their
arcticle 22 and some ptoblems errors detected in depositing and reporting their
article 22 that caused an increasement in profit and errors. Finally they paid more
Smarco Superstore?
Superstore?
Smarco Superstore?
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1.3 SCOPE OF STUDY
Due to the limitation of time, ability, and writer’s knowledge this research
is limited to calculation, depositing and reporting system of Income Tax Article 22,
with focused on the analyzing of imported goods . The writer will explain about
1. To know the calculation, procedures in depositing and reporting the Income Tax
Superstore.
1.5 BENEFITS
This research can be used as reference for company to know about the
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2. For the writer
This research can be used as reference for writer to know about the calculation,
3. For readers
This research can be used as reference for readers to do the topic that similar
Income Tax Article 22 is the income tax collected by the taxpayer who do
One of the Income Tax Article 22 object is purchasing of imported goods from
The writer is going to write about checking of some imported products and suit
every single products to its updated Article 22 tax rate. Analyzing the procedures
in depositing and reporting in the company which they don every year. Lastly, the
calculation. The second comparison of the procedures done currently with the
standard procedures.
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The theoretical framework can be figured as follow :
Calculation, Deposit,
and Reporting
Chapter 1 : Introduction
and the system of writing. The writer will describe the problem
identification.
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Chapter 2 : Theoretical Background
research.
collected.
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