RISKA WATI, FIFI DIAH (2010) ANALISIS KOREKSI FISKAL LAPORAN KEUANGAN KOMERSIAL DENGAN LAPORAN KEUANGAN FISKAL BERDASARKAN PERATURAN PERPAJAKAN UU NO.17 TAHUN 2000. Studi Kasus pada PT. SELECTA Batu – Jatim. Other thesis, University of Muhammadiyah Malang.
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Abstract
This research was a case study titled “Analysis of Fiscal Correction at Commercial Report With Fiscal Report According To Tax Law Number 17, 2000” This research aimed to find out whether the company has stated a tax role in making benefit-loss report company and find out about the real company tax debt. In this thing, if company hand’t apply the rule of tax in making company benefit loss report and find out about tax debt. In this case, if the company hadn’t apply the tax act, there would be a different in financial report applied by company (according SAK) with financial report made by tax directorate general. By the different, company should do a fiscal reconciliation. In this research, the writer usedphases to analyze data from company. First phase was analyze income and expenditure according to the tax law then determine the certain reduction in SAK and fiscal. The next phase is making fiscal financial report and determines the income tax and fiscal income tax. The last phase is comparing the fiscal income tax and commercial income tax. Corrected fiscal to find out of debt tax according to the tax law was Rp. 359,595,675,- where the debt tax according PT “SELECTA” was Rp. 306,674,754,-. A different between benefit loss report by PT “SELECTA” with benefit loss report according to the tax law. There was an aggrerate of debt tax ,lack of payment for Rp. 52,920,924,-. According to above conclusion, the writer could suggest that it would be better if PT “SELECTA” make a re-group in income and burden responsibility which claimed ang un-claimed by the tax law so it would make the benefit calculation would be easier with the new tax law (UU No. 36, 2008)
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Rayi Tegar Pamungkas |
| Date Deposited: | 24 May 2012 02:34 |
| Last Modified: | 24 May 2012 02:34 |
| URI : | http://eprints.umm.ac.id/id/eprint/5788 |
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