Analisis Risiko Manajemen Perpajakan Perusahaan Trim

Tichar, Tichar (2023) Analisis Risiko Manajemen Perpajakan Perusahaan Trim. S2 thesis, Universitas Kristen Indonesia.

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Abstract

Komponen perpajakan dalam situasi bisnis seyogianya menjadi unsur yang berpengaruh dan menentukan terhadap kelancaran bisnis suatu perusahaan, yang akan berdampak pada pemegang saham dan juga efektifitas keuangan perusahaan. Permasalahan dalam suatu manajemen perpajakan memunculkan risiko strategis dan risiko operasional. Pada perusahaan sekuritas yang mempunyai pendapatan non final dan final/objek pajak dari strategi bisnis tersebut memungkinkan adanya sengketa biaya bersama, serta dalam proses operasional ditemukan juga risiko yang memengaruhi langsung arus kas saat itu. Dalam penentuan awal risiko diukur dengan analisis laporan keuangan komparatif. Dengan melihat tren dari tahun ke tahun untuk mendapatkan besaran risiko pada masing-masing KTD. Teknik Identifikasi Risiko PHA (Preliminary Hazard Analysis) dengan tabel kriteria dampak dan tabel kriteria kemungkinan digunakan mengukur besaran risiko KTD. Didapatkan 4 KTD yaitu Tax Rate > 22%, Kelebihan angsuran perpajakan, Tidak memiliki SSP WAPU PPN dan Tidak memperoleh dokumen bukti potong PPh 23. Dari hal tersebut dilakukan penekanan mitigasi risiko antara lain pemilihan opsi transaksi, rekonsiliasi setiap transaksi, perhitungan pajak yang tepat dan dokumentasi yang lengkap dengan hasilnya penurunan terhadap frekuensi kemungkinan sedangkan dampak tidak terdapat perubahan penurunan batasan kriteria. Didapatkan mengalami penurunan setelah dilakukan mitigasi risiko. Sumber yang menjadi risiko (KTD) memperlihatkan bahwa risiko strategis berdampak panjang dengan nilai materil yang besar dan tidak masuk akal, sedangkan risiko operasional berdampak langsung saat itu dengan nilai materil yang masuk akal. / The tax component in a business situation should be an influential and determining element in the smooth running of a company's business, which will have an impact on shareholders and also the effectiveness of the company's finances. Problems in tax management give rise to strategic risks and operational risks. In securities companies that have non-final and final income/tax objects, this business strategy allows for joint cost disputes, and in the operational process there are also risks that directly affect cash flow at that time. In the initial determination, risk is measured using comparative financial report analysis. By looking at trends from year to year to get the amount of risk for each KTD. The PHA (Preliminary Hazard Analysis) Risk Identification technique with an impact criteria table and a probability criteria table is used to measure the magnitude of the risk of adverse events. Obtained 4 KTD, namely Tax Rate > 22%, Excess tax installments, Not having SSP WAPU VAT and Not getting proof of PPh 23 withholding documents. From this, risk mitigation was emphasized including selecting transaction options, reconciling each transaction, correct tax calculations and complete documentation, the result of which was a reduction in the probability frequency, while there was no change in the impact of reducing the criteria limits. It was found to have decreased after risk mitigation was carried out. Sources of risk (KTD) show that strategic risks have long-term impacts with large and unreasonable material values, while operational risks have immediate impacts at that time with reasonable material values.

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