Tax Review of Corporate Income Tax as a Strategy of Tax Management

: 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.

but in the calculation of the preparation of the Annual Tax Return of Corporate Income Tax there are several errors in the imposition of costs on fiscal income statements so that the taxes owed according to tax provisions are greater.
This research is a replication of Oktaviani and Apriliawati's research (2021). The difference between this study and previous research is that researchers conducted research on tax review on the type of annual corporate income tax conducted for 2017, 2018 and 2019 at PT. X.
Based on the background and research gap that has been described above, this Research Formulation is as follows: 1. How to Apply Tax Review on Fiscal Correction in PT. X for 2017-2019 based on the Tax Law and Tax Regulations applicable in Indonesia? 2. How to Apply Tax Review on the calculation of Corporate Income Tax owed by PT. X 2017-2019 based on tax law and tax regulations that apply in Indonesia? 3. How to Implement Tax Review as an effort to manage Corporate Income Tax owned by PT. X?
Based on the formulation of the problems that have been described above, the purpose of this research is to analyze the Application of Tax Review on Fiscal Correction, Calculation of Income Tax of Outstanding Entities and Implementation of Tax Obligations at PT. X for 2017-2019 based on the Tax Law and Tax Regulations applicable in Indonesia.

II. THEORETICAL STUDIES Tax Management
Tax Management (Suandy, 2020) is a means of properly fulfilling tax obligations, but the amount of tax paid can be reduced as low as possible to obtain the expected profit and liquidity. The purpose of tax management is divided into two, namely implementing tax regulations correctly and efficiency efforts to achieve profit and liquidity should be. Tax management objectives can be achieved through tax management functions consisting of tax planning (tax planning), implementation of tax obligations (tax implementation), Tax Control (tax control). One of the functions of tax management is tax planning which is Tax Planning (Suandy, 2020) is the first step in tax management. At this stage, the collection and research on tax regulations can be selected the types of actions and tax savings that will be carried out. In general, the emphasis of tax planning (tax planning) is to minimize tax liability. Tax planning (Suandy, 2020) is divided into two, namely National Tax Planning and International Tax Planning. The main difference between national tax planning and international tax planning is the tax regulations used. So for national planning based on the Law and Regulations of Taxation that applies in Indonesia. One of the national tax planning is tax review (Tax Review).

Tax Review (Tax Review)
According to (Suandy, 2020) 4 , tax review is an examination of all tax obligations in a company and the implementation of the fulfillment of these obligations both from the way of calculation, deposit, repayment and reporting to assess tax compliance (tax compliance) that has been carried out. In its implementation, the party who conducts the tax review will identify an aspect of taxation in the company including the rights and obligations contained in it. From these two things we will know the company's position in terms of tax compliance; whether the company has carried out all tax obligations correctly (full compliance), whether there are obligations that have not been or are not implemented (under comply), or whether there is excessive tax obligation fulfillment (over comply). In this case the common aspects of taxation in companies are Corporate Income Tax, Income Tax  Income (PKP) as a basis for calculation to determine the amount of income tax owed for a tax year, calculated by reducing gross income with deductible expenses and fiscal loss compensation 5 .
Based on the provisions of Law No. 36 of 2008 concerning the Fourth Amendment to Law number 7 of 1983 concerning Income Income Tax, the amount of tax owed on the Notification Letter (tax return) submitted by the Corporate Tax payer is the amount of tax owed according to the provisions of the Income Tax Law. The financial statements prepared by the company must be adjusted to the Tax Law and applicable tax regulations (fiscal) first, when the financial statements are to be used as a basis for tax calculations and the creation of income tax returns submitted to the tax office. This provision is known as fiscal reconciliation. Fiscal reconciliation occurs because the company's financial statements refer to financial accounting standards (SAK), which are not always in accordance with tax provisions. Generally, fiscal reconciliation is carried out because there is a difference in calculation between commercial profit (which is arranged under accounting provisions) and fiscal profit (which is prepared based on tax provisions). According to (Sumarsan, 2015) 6 , the difference in commercial financial statements with fiscal financial statements is due to: 1. Differences in Accounting Principles Some Financial Accounting Standards (SAK) that have been generally recognized in the business world and profession but are not recognized in fiscal, include: a. Principles of Conservatism. Formed allowance or reserve of doubtful receivables or uncollectible receivables in commercial accounting. But it is not recognized in the calculation of fiscal profit and loss. b. The principle of acquisition price (cost). In commercial accounting, the determination of the cost of goods produced can be included in the element of cost in the form of natural pleasure provided by labor. In fiscal terms, expenditure in the form of natura is not recognized as a reduction/cost. 2. Differences in Accounting Methods and Procedures a. Inventory Assessment Method. In commercial accounting can choose the method of calculation / determination of the price of acquisition of inventory, such as average, FIFO, LIFO, gross profit approach, retail selling price approach, and others. In fiscal it is only allowed to choose two methods, namely average and FIFO. The difference in this method will result in the calculation of gross profit which in turn results in a different net profit between commercial profit and fiscal profit. b. Methods of shrinkage and amortization. Commercial accounting has many depreciation methods such as the straight line method, the sum of the years digits method, the declining balance method or the double declining balance method, the machine clock method, the method of number of units produced, methods by type and group and others for all types of tangible property. In fiscal, the depreciation method used is the straight line method (GL), the decreased balance method (SM). c. The method of allowance of receivables is not collectible. In commercial accounting the form of allowance of receivables is doubtful but in tax accounting the burden of uncollectible receivables cannot be deducted as expenses.
Receivables that are completely uncollectible after new active billing can be recognized as expenses in the calculation of fiscal profit and loss. But the establishment of uncollectible receivable reserves for the bank industry, leasing, with option rights, insurance can be recognized as a burden in the Tax Law and applicable tax regulations. The cause of the difference in commercial financial statements with fiscal financial statements is due to permanent differences (Permanent Differences) and time differences (Timing Differences), which are explained as follows: 1. Permanent Different Occurs because of the difference in the recognition of income and costs according to SAK with tax regulations that will occur permanently. Differences still result in net profit (loss) according to commercial accounting is permanently different from income (profit) taxable according to fiscal. Differences still generally occur because tax regulations require that the following things be excluded from the calculation of Taxable

Time Difference
The time difference occurs due to differences in income recognition and expenses between SAK and tax provisions caused by a shift in income recognition or expenses from one tax year to another tax year. This difference is temporary because the difference will be closed in later periods. Basically, the time difference means that there is no difference in the recognition of income and expenses in total, but because of the difference in recognition divided into several reporting periods, there will still be differences in each period. As for the conditions that cause time differences in general, among others, because of the following differences between commercial and fiscal record keeping of the company: a. Differences in depreciation methods b. Differences in inventory valuation methods Therefore, the company must make fiscal corrections to change the recorded figures in accordance with accounting / commercial provisions into numbers that are in accordance with taxation / fiscal provisions. Fiscal corrections can be both positive and negative fiscal corrections, which are described as follows: 1. Positive Fiscal Correction Fiscal corrections that lead to an increase in taxable income, thus making the income tax owed becomes greater. A positive fiscal correction generally includes two actions, namely reducing costs or increasing revenue. In general, a positive fiscal correction is made to costs with the following criteria: a. Costs that are not directly related to the company's business activities to earn, collect, and maintain revenue. b. Fees that are not allowed as a deduction for taxable income. c. Recognized costs are smaller under tax provisions, such as depreciation, amortization, as well as deferred expenses that according to taxpayer calculations (commercially) should be charged higher.
d. Expenses related to income that are not tax objects. e. Expenses related to income that has been taxed are final.

Negative Fiscal Correction
Fiscal corrections that cause reduced taxable income, thus making the income tax owed becomes smaller. Negative fiscal correction includes two actions: reducing revenue or increasing costs. In general, negative fiscal corrections are made to income or expenses with the following criteria: a. Income that is not a Tax Object (article 4 paragraph 3 of the Income Tax Law) b. Income whose taxation is final (article 4 paragraph 2 of the Income Tax Law c. Fewer Cost of Inventory Principal Depreciation Costs that are less; The Research Framework in this study is that researchers want to conduct research analysis of the application of tax review on corporate income tax on PT. X Period 2017-2019 with the following frame of mind:

III. METHODOLOGY
The research method used in this research is qualitative research method. According to (Sugiyono, 2020) qualitative research methods are called as new methods, because of their popularity not long ago, called postpositivistic methods because they are based on the philosophy of postpositivism. The data analysis used in this study is descriptive data analysis. According to (Sugiyono, 2020), descriptive analysis / (describe) is done by selecting data related to the formulation of problems or research questions. Then, this study uses a case study strategy, According to (Mawardi, 2019) 7 Creswell explained that case studies are an exploration of a system that is bound or a case / variety of cases that over time through in-depth data collection and involve various sources of rich information in a context. The role of researchers in qualitative research is the main instrument, which is a planner, data collector, analyst until finally as the originator of research. The company used as an analysis unit in this research is PT. X. The reason researchers chose PT. X as a unit of analysis is because researchers have been able to obtain the data needed to conduct this study, another factor that makes researchers choose PT. X is a problem experienced by PT. X will be discussed in this study. The research place is PT. X is located in South Jakarta, Indonesia. The data collected from this study comes from two sources, namely primary data and secondary data. The data collection methods and techniques used in this study are interviews, observations, document review and online research. The data analysis technique used in the research is to use the steps as stated by (Sugiyono, 2020) which are as follows: 1. Data Collection 2. Display Data 3. Comparing fiscal corrections in determining taxes owed for 2017-2019 conducted by PT. X with Researchers based on the analysis performed 4. Conclusion Drawing and Verification is the final activity of data analysis. Draw conclusions in the form of interpretation activities, namely finding the meaning of the data that has been presented. In this study PT. X does not allow company names to be disclosed to maintain data confidentiality, only the necessary information that will be written and included in this research is done to prevent losses that may lead to the dissemination of confidential data.