Evaluation of Annual Tax Return Reporting at PT Duta Tunggal Jaya (Construction Services Business)

Bryan Gilbert Budiman; Inggriani Elim; Dhullo Afandi

doi:10.55927/fjas.v4i8.319

Authors

Bryan Gilbert Budiman Universitas Sam Ratulangi
Inggriani Elim Universitas Sam Ratulangi
Dhullo Afandi Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v4i8.319

Keywords:

Tax, Tax Compliance, Annual Tax Return, Corporate Income Tax, Construction Services

Abstract

Taxes are one of the main sources of state revenue that require accurate management and reporting. This study aims to evaluate whether the reporting of the Annual Corporate Income Tax Return at PT Duta Tunggal Jaya is in accordance with applicable tax regulations. The method used is qualitative descriptive with a case study approach for the 2024 tax year. The results of the study show that all documents and attachments in Form 1771, including documents 8A-6, Attachments I-V, and the Main Form, have been accurately compiled and accounted for based on supporting documents such as balance sheets and income statements. Each reporting component complies with PER-11/PJ/2025, PP Number 9 of 2022, and PMK Number 40 of 2023. In conclusion, the Annual Tax Return reporting has fulfilled the administrative and substantive aspects of taxation, reflecting good compliance in the construction services sector.

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