ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL BERDASARKAN UNDANG-UNDANG PERPAJAKAN TAHUN 2000(STUDI KASUS PADA KPR DINAS BKKBN)

Wulandari, Nurlaily (2007) ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL BERDASARKAN UNDANG-UNDANG PERPAJAKAN TAHUN 2000(STUDI KASUS PADA KPR DINAS BKKBN). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study entitled "Analysis of Fiscal Adjustment Under the Consolidated Financial Commercial Tax Act of 2000". The purpose of this study was to determine whether the cooperative has set Taxation Regulations in Making cooperative income statement and know the actual tax payable cooperative. In this case if the cooperative has not applied the Tax Regulation, there is a difference between the financial statement made by cooperatives (under GAAP) with the financial statements made by the DGT. Given these differences, the cooperative must make fiscal reconciliation. In this study, researchers used the stages to analyze the data that has been obtained from the cooperative. The first step is to analyze pengahasilan and costs according to Law Taxation then calculate depreciation for GAAP dab Fiscal. The next steps prepare financial statements in fiscal and calculate taxable income and taxable income tax. The latter was to compare the taxable pengahsilan fiscal and commercial. The results showed the difference between profit and loss statements made cooperative with the statement of income according to tax bill. There is a difference in the amount of tax payable is the difference underpayment amounted to USD 5,841,183.99 in which the tax payable by cooperatives amounted to USD 40,501,612.72 and according to the tax bill amounting to USD 46,342,796.71. in addition to influence the tax, the difference is also directly affect the profits. Profit after tax was held reconciliation becomes larger amount of USD $ 183,642,655.7. Based on the conclusion, the author can provide advice that cooperatives should perform re-classification of revenues and expenses should be recognized and that should not be recognized by the tax so as to facilitate the calculation of the actual taxable income.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 16 Jun 2012 03:54
Last Modified: 16 Jun 2012 03:54
URI: http://eprints.umm.ac.id/id/eprint/8149

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