Taxation Aspects of Corporate Taxpayers

ABSTRACT


Introduction
It was found in the field that many taxpayers were subject to fines and tax sanctions due to negligence after negligence in fulfilling their tax obligations (Sapiei et al., 2014).The obligations of corporate taxpayers are calculating, collecting, depositing and reporting taxes that are their obligations (Sapiei, 2014).Understand the type of tax it manages, the amount of the rate and how to calculate Corporate Income Tax.
CV tax provisions in the use of MSME Final Income Tax PP 23/2018 per month are only valid for 4 years (Slemrod, 2004).
This means that if CV business entity taxpayers use the MSME Final Income Tax rate of 0.5% of gross turnover for four years, they can no longer use this half percent rate (Isa, 2014).
Commanditaire Vennootschap (CV) or CV Business Entity is a Business Entity formed from a partnership between two or more people to achieve a common goal in terms of self-employment (Mohd Isa, 2012).
Each member of the fellowship has a different level of involvement.Fellowship members in CV are divided into two active or passive allies, with the following responsibilities: Dinar Ambarita, Eka Kusuma, Yunita Kwartani 1. Active allies take full responsibility for the company and involve personal property in setting up and managing their business.2. Passive allies are only responsible for the capital invested.
CV is not a Legal Entity, so the wealth or assets owned by CV will be addressed to its founder.
Considering that CV is a business entity, its position as a taxpayer is in accordance with the provisions of tax legislation (Prena et al., 2019).
Similarly, Government Regulation (PP) Number 55 of 2022 amends several provisions regarding Income Tax, including the final 0.5% Income Tax (PPh), which was previously regulated in PP 23/2018.The final income tax rate of 0.5% is given when income from domestic taxpayer businesses (including individuals, cooperatives, private partnerships, firms, limited liability companies, village-owned enterprises/joint villageowned enterprises) has a gross circulation of not more than Rp4.8 billion in 1 Tax Year (Gribnau, 2015).

Problem Situation Analysis
This company has 16 employees with some having NPWP, namely 7 people as taxpayers who earn above non-taxable income (PTKP) and some do not have NPWP, namely 9 who earn below non-taxable income (PTKP) (Auerbach, 2006).
In the world of taxation, there are things that must be complied with in accordance with what is mandated in tax law, where certain understandings are often missed or may be considered trivial by certain corporate taxpayers in presenting their tax reports which results in anxiety or confusion when corporate taxpayers get a love letter from the Tax Service Office (KPP) where the corporate taxpayer is trying or domiciled (Leontieva et al., 2018).
Tax planning for corporate taxpayers is very important in presenting financial statements of the overall activities of the corporate taxpayer itself.In this case, financial statements that are prepared in a planned and structured manner will produce good tax financial reporting (Putri et al., 2020).This good tax financial reporting will be stated later by corporate taxpayers in the form of Annual Tax Returns.Thus, corporate taxpayers need to fully understand the meaning of tax planning itself and no less important to understand what are the lockdowns of information in terms of taxation that must be provided in the future (Pope & Susila, 2012).
For this reason, in this case, taxpayers really need to understand what must be grouped in the presentation of tax information.In this service, the devotees also provide an understanding of the information needed in corporate taxpayer tax reporting, especially carried out at a company domiciled in South Tangerang City (Mgammal & Ku Ismail, 2015).
As a good citizen of Indonesia, citizens have obligations to the government which will be returned to the citizens themselves in the form of facilities for all citizens.But over time, not a few citizens are very ununderstanding and may not want to know or do not care about these obligations (Prawati & Britania, 2020).Of course, in carrying out their obligations as Indonesian citizens, they must comply with the laws set by the government, in this case, one of which is the law governing taxation, where Indonesian citizens must carry out their obligations, especially in terms of taxation by paying taxes on the income they receive in accordance with the rates set by tax law (Freedman et al., 2012).

Taxation Aspects of Corporate Taxpayers
Community Service can convey and implement how to distinguish between final income tax and non-final income tax, how to present fiscal income reports, and how to present the agency's annual tax return report (Akhand & Hubbard, 2016).
The purpose of Community Service can convey and implement how to distinguish between final income tax and non-final income tax, how to present fiscal income reports, and how to present the agency's annual tax return report.
The benefits of this community service can be useful for corporate taxpayers, especially CV taxpayers.Yosoe Indonesia, also useful as a study material for other business communities and as knowledge material for students and academics who carry out community service.

Research Methods
The method of activities used for PKM participants after training will then be given a direct test to determine the effectiveness of the method.

Results and Discussions
The implementation of Community Service "Aspects of Corporate Taxpayer Taxation on CV Yosoe Indonesia" carried out at the CV Yosoe Indonesia office on October 12-14, 2023 has been completed with the following schedule:

Conclusion
Corporate taxpayers, be it PT, CV, or other business entities, it is very important to know terl; In advance, what tax obligations must be reported and deposited to the state, in this case the local Tax Service Office where the taxpayer is domiciled.Corporate taxpayers need to know which ones are included in Final Income Tax and which are not included in Final Income Tax.Corporate taxpayers must also be able to present the Annual Corporate Tax Return including in the presentation of fiscal books.
The following are the stages of training carried out : 1. Preparatory Phase The initial stages in PKM include: : a.Initial survey, at this stage a survey was carried out to the location of Corporate Taxpayers CV Yosoe Indonesia, Ruko Roxy Villa Mutiara Serpong Jl.Boulevard Raya Blok B01 no 09 Pondok Corn Timur, Kacamatan Serpong Utara, South Tangerang City, Banten.After the survey, the location of the implementation and the target of the activity participants were determined.b. Preparation of training materials and materials which include, slides and papers for activity participants.2. Implementation Stage At this stage, it will be explained about the Taxation Aspects of Corporate Taxpayers.3. Training Phase To carry out this training, several training methods are used, namely: : a. Training Method, This method was chosen to provide an explanation of the Taxation Aspects of Corporate Taxpayers.b. Discussion Method Questions and answers about the material