The purpose of this field practice is to find out the procedure of
calculation, deposit, and report of income tax in article 25 of Corporate
Taxpayers. Based on that purpose, there were two methods of data sources in this
research. The first one was the data that were obtained directly from the main
source including a direct interview with the employees and observation by
looking for supporting sources of field practice report. The second one was
indirect data (processed data) including documentation or archive and library
study that were obtained from books, journals and articles related to the title of
this report. Based on the results of field practice, the calculation procedure of
corporate income tax in Article 25 was obtained by calculating gross income in a
month minus the remaining loss that had not been compensated, calculating the
net income in year multiplied by 25%, after the owed income was known then it
was divided by 12 months, so the income tax in Article 25 would be known.
Meanwhile, the process of deposit and report was done online by the taxpayers
themselves. The result of this field practice concluded that corporate taxpayers
were given trust by the government to calculate, deposit and report their tax
themselves (Self Assessment).