Ferdian, Ferdian (2007) KOREKSI PAJAK ATAS LABA USAHA DALAM HUBUNGANNYA DENGAN KETENTUAN PAJAK PENGHASILAN PADA PERUSAHAAN ROKOKCV TOP TEN TOBACCO TAJIMAS KEDIRI. Other thesis, University of Muhammadiyah Malang.
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Earnings are calculated according to the calculation of basic accounting firms on the Financial Accounting Standards will be different to the profit calculated according to the provisions of the taxation laws, this is caused by because of the things that under taxation laws are not allowed or not allowed to be deducted in in determining taxable income. The big difference in the recognition of income and expense recognition for financial reporting company and the financial statements and taxation would affect the result of inequality between income earned by the company with by taxation. The purpose of this study is the first to explain the calculation of income tax by the company, the second is to explain the company by providing the correct steps in implementing the correction of tax in accordance with tax regulations, and the third to explain the effect of correction of tax on business profits. The data analysis technique used is quantitative method, where analysis is performed through several stages or steps according to tax regulations. Based on the results of research and discussion that has been conducted, the conclusion can be drawn that during the company's tax obligations in performing calculations based on Financial Accounting Standards, it is known that the company's profit before tax of Rp. 793 511 974, whereas according to the taxation of Rp. 978,453,234, the amount of general and administrative expenses according to the company is Rp. 567 225 866, whereas according to the taxation of Rp. 456 920 506, as well as on marketing costs by the company is Rp. 367 895 115, whereas according to the taxation of Rp.361.953.425, it makes a difference in recognition of the amount of taxable income according to the company amounting to Rp. 220 553 592, whereas according to the taxation of Rp. 276 035 970. With the influence of taxes on income from operations correction to note the difference in net profit after tax by the company is Rp. 572 958 382 and according pepajakan Rp. 702 417 264. The difference arises because of the discrepancy between the taxation laws by the Financial Accounting Standards (commercial), in regulating or recognize certain transactions relating to costs and revenues. Some of the suggestions from the results of this study is expected to resume. Top Ten Tobacco Taji Diamond FC to conduct a tax on business income that has been achieved so as to obtain a fair financial statements according to both the Financial Accounting Standards and in accordance with tax regulations and company are expected to prepare a special account that is used to accommodate the difference between financial accounting standards by law taxation laws.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Zainul Afandi|
|Date Deposited:||02 Jun 2012 06:13|
|Last Modified:||02 Jun 2012 06:13|
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