Evaluasi Manajemen Pajak pada Perusahaan Perdagangan Besar Barang Logam untuk Bahan Konstruksi (Studi Kasus di Perusahaan PMA PT. ABC)
Downloads
Foreign Investment Companies (PMA) in Indonesia face significant challenges arising from the complexity and dynamics of tax regulations. This situation requires a tax management system that is not only compliant but also efficient in order to maintain the financial health of the company. This study aims to evaluate the implementation of best practice tax management at PT ABC, a PMA company operating in the wholesale trade of metal goods for construction materials. Using a qualitative approach through case study methodology, this research examines in depth the aspects of tax planning, implementation, and control within the company. Data collection was conducted through semi-structured interviews with financial managers and analysis of internal company documents. The results of the study indicate that PT ABC has a solid tax management foundation, including the use of the SAP system, documented Standard Operating Procedures (SOPs), and the implementation of routine audits. However, further identification revealed operational challenges, such as cash flow pressure due to tax refund mechanisms, high compliance costs, and a technology system that is not yet fully integrated with the tax authority's digital platform. This study recommends five strategic steps for optimization: enhancing technology integration, exploring fiscal incentives, formalizing collaboration with external consultants, developing internal tax policies, and implementing a more advanced cash flow monitoring system.
Copyright (c) 2025 Yang Guoquan, Siti Nuryanah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
