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THE ANALYSIS OF WITHHOLDING, DEPOSIT &

REPORTING ARCTICLE 22 THRU ANALYZING


THE PRODUCTS IMPORTED
AT SMARCO SUPERSTORE

SKRIPSI PROPOSAL

By
SHENDY
160020034

ACCOUNTING STUDY PROGRAM


INSTITUT BISNIS IT&B

FEBRUARY 2019
CHAPTER 1
INTRODUCTION

1.1 BACKGROUND OF STUDY

Income tax is a tax that being imposed to the taxpayer income to be paid

yearly. Its an obligation for the required taxpayer to pay the income tax when they

earn or receive money. There are several types of withholding income tax, ways in

deposit your tax and to whom you should be reporting your tax to. These various

ways need to be known by the required taxpayers so they will know how to withhold

their income tax, deposit tax, and also reporting their tax in the right way.

One of the income tax is income tax Arcticle 22. Article 22 will imposed income

tax to both government or private companies that involved in export, import, or re-

import merchandises. Luxuries merchandises are those engaged in forestry,

plantation, agriculture and fisheries sectors such as cement, steel, gasoline ,etc.

Non-luxurious merchandises such as imported stuffs of foods, baverages, and

useable things that vary in tax rate.

Article 22 income tax will be collected yearly by government treasurers (central &

regional), government agencies / institutions and other state institutions in

connection with payment for the delivery of goods. Repoting Article 22 also should

be done the latest 20 days after the end of the tax month.

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Smarco Superstore is an industry runs in Supermarket Sector that sells lots of

imported stuffs include foods, baverages and useable merchandises. Those

imported stuffs are objected to article 22 that will vary on their each tax rate, as the

writer had checked Smarco is now using the old version of the tax rate of imported

stuff that cause higher income and they happen to paid more tax. We also figure out

that there are some errors in their depositing and reporting tax procedures.

Base on the case above the writer is interested in choosing the title of

“The Analysis of Withholding, Deposit & Reporting Arcticle 22 thru

Analyzing the Products Imported at Smarco Superstore”

1.2 PROBLEM IDENTIFICATION

Based on the background described above, the writer identifies the problem

as the previous outdated tax rate is being used by the company to calculate their

arcticle 22 and some ptoblems errors detected in depositing and reporting their

article 22 that caused an increasement in profit and errors. Finally they paid more

tax per yearly, this research focused on the problem of :

1. How do they calculate their Arcticle 22 tax of imported products in

Smarco Superstore?

2. How is the procedure in depositing and repoting Arcticle 22 in Smarco

Superstore?

3. What are the impact of adjusted Arcticle 22 in the financial statement of

Smarco Superstore?

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1.3 SCOPE OF STUDY

Due to the limitation of time, ability, and writer’s knowledge this research

is limited to calculation, depositing and reporting system of Income Tax Article 22,

with focused on the analyzing of imported goods . The writer will explain about

calculation, depositing and reporting system of Income Tax Article 22 in the

company, and its impact on financial.

1.4 OBJECTIVES OF STUDY

The objectives of the research are:

1. To know the calculation, procedures in depositing and reporting the Income Tax

Article 22 at Smarco Superstore.

2. To know the impact of Tax Article 22 on financial statement of Smarco

Superstore.

1.5 BENEFITS

The benefits of this research are as follow:

1. For the company

This research can be used as reference for company to know about the

calculation, depositing and reporting system of Income Tax article 22.

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2. For the writer

This research can be used as reference for writer to know about the calculation,

depositing and reporting system of Income Tax article 22.

3. For readers

This research can be used as reference for readers to do the topic that similar

with this research.

1.6 THEORETICAL FRAMEWORK

Income Tax Article 22 is the income tax collected by the taxpayer who do

purchasing or business involving export, import or re-import that being collected

by government treasurers (central & regional), government agencies / institutions .

One of the Income Tax Article 22 object is purchasing of imported goods from

collectors. Collectors are entities or individuals who have business activities to do

in collection tax of imported goods products.

The writer is going to write about checking of some imported products and suit

every single products to its updated Article 22 tax rate. Analyzing the procedures

in depositing and reporting in the company which they don every year. Lastly, the

writer is going to do comparison of the previous financial statement before

adjustment with the adjustable financial statement regarding Arcticle 22 be in

calculation. The second comparison of the procedures done currently with the

standard procedures.

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The theoretical framework can be figured as follow :

Figure 1.1. Theoretical Framework

Purchased of imported goods

Income Tax Article 22

Calculation, Deposit,
and Reporting

1.7 SYSTEM OF WRITING

The systems of writing in this research are as follow:

Chapter 1 : Introduction

In this chapter the writer will describes about the background of

study, problem identifications, and the scope of study, objective

of study, benefit of study, theoretical framework and its table,

and the system of writing. The writer will describe the problem

in the company as background of study, and give some problem

identification.

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Chapter 2 : Theoretical Background

In this chapter the writer will describes about theories relates to

this research. The writer will also write some originality in

research.

Chapter 3 : Research Methodology

In this chapter the writer will describes about research objects.

Analytical on the types, procedures, and methods of data

collected.

Chapter 4 : Result and Analysis

In this chapter, the writer will give a brief history of the

company. Include the comparison of the problem in the

company and results with the research and analysis result

supported with the theories.

Chapter 5 : Conclusion and Recommendation

In this chapter the writer gives conclusion and

recommendation based on the result and analysis.

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