Abstract :

The purpose of this study is to analyze the application of tax review of corporate income tax as a tax management strategy on PT. X Period 2017-2019. The research method used in this study is qualitative descriptive. The data used in this study was obtained from interviews, observations, document studies and online research. This research was conducted at PT X for the period 2017, 2018 and 2019. The results of research related to the implementation of tax review of corporate income tax is a fiscal correction that is carried out not in accordance with the Tax Law and Tax Regulations that apply in Indonesia. Corporate tax income PT. X in 2017, 2018, 2019 became more paid, underpaid and nil. There is a potential tax shock that can cause companies to be prepared in case of tax checks so that companies must do better tax management.

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Keywords :

Corporate Income Tax, Fiscal Correction, Tax Management, Tax Review.

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References :

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