ABSTRAKLaporan magang ini membahas Tax Due Diligence (all taxes) dan perencanaan
perpajakan pada PT XXX, atas permintaan PT XYZ untuk tujuan akuisisi
terhadap PT XXX. Pelaksanaan perpajakan (penghitungan, pembayaran, dan
pelaporan) pada PT XXX telah memenuhi peraturan perpajakan. Namun
demikian, dalam proses Tax Due Diligence ini diketahui bahwa PT XXX
melakukan perencanaan perpajakan dengan mendirikan sister company di Hong
Kong bernama XXX Ltd yang ternyata hanya sebuah shell company. Hal ini dapat
berdampak pada munculnya tax risk yang memungkinkan akan ditanggung oleh
PT XYZ. Berdasarkan temuan ini, tim Tax Due Diligence merekomendasikan
kepada PT XYZ untuk memperhitungkan tax risk tersebut dalam proses akuisisi
PT XXX.
ABSTRACTThis internship report explains the process of Tax Due Diligence (all taxes) and
Tax Planning in PT XXX which is required by PT XYZ for acquisition purpose of
PT XXX. Tax obligations (calculation, payment, and report) in PT XXX are
complied to the tax law. However, in the process of Tax Due Diligence, it is
found that PT XXX does a Tax Planning by creating a sister company in Hong
Kong named XXX Ltd which acts only as a shell company. This could cause tax
risks which may be imposed on PT XYZ. Based upon this finding, Tax Due
Diligence team recommends that PT XYZ needs to take the tax risks into account
in the process of acquisition of PT XXX.