SISKAWATI, GERHANA SUCI (2018) ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL DALAM MENENTUKAN PAJAK PENGHASILAN (PPH) BADAN TERUTANG AKHIR TAHUN PADA PT. “X” SURABAYA. Other thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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27 Analisis Koreksi Fiskal atas laporan keuangan.pdf Download (1MB) |
Abstract
The taxation provisions have certain criteria of measurement and recognition of elements commonly found in financial statements that are different from commercial accounting principles. In fulfilling the tax obligations, there are differences between commercial accounting and tax accounting such as difference in coverage as well as the differences in determining profit before tax, the correction is made to the commercial financial statements to calculating the amount of taxable income. The purpose of this study is to determine all revenues and expenses are corrected in accordance with applicable tax rules, and to determine the amount of corporate income tax payable after fiscal correction. This research was conducted at PT. "X" located in Surabaya. This research is a qualitative descriptive research with limitation of research is Financial Statement for fiscal year 2016. The technique used in this data collection is observation, interview, and documentation. The data collected analyzed using the applicable tax rules to determine the accuracy of the fiscal correction of the commercial financial statements so that the value of the income tax payable at the end of the year can be determined. After analyzing the fiscal correction of the 2016 financial statements we found that there are still fiscal correction error for the costs that should be corrected as well as the calculation of the corrected costs. In addition, there are costs that come under the subject to Article 23 and Article 4 (2) of Income Tax as well as the value of costs that are not consistent with the SPT so that there is potential tax sanction for PT "X" Surabaya on Annual Tax Return of 2016.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | GERHANA SUCI SISKAWATI 1612322077/FEB/AK |
| Uncontrolled Keywords: | fiscal correction, pph, fiscal reconciliation, SPT |
| Subjects: | Social & Political Sciences Social & Political Sciences Social & Political Sciences Management > Commerce Accounting Accounting |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 03 Sep 2019 06:52 |
| Last Modified: | 17 Nov 2022 06:02 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/170 |
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