Analisis Rekonsiliasi Laporan Keuangan Komersial Dengan Laporan Keuangan Fiskal Terhadap Pajak Penghasilan Badan Terutang (Studi Kasus PT Sumber Mas Motor Jakarta Selatan)( Skripsi Akuntansi S1,2014 )

Asri Sari Dewi, . (2014) Analisis Rekonsiliasi Laporan Keuangan Komersial Dengan Laporan Keuangan Fiskal Terhadap Pajak Penghasilan Badan Terutang (Studi Kasus PT Sumber Mas Motor Jakarta Selatan)( Skripsi Akuntansi S1,2014 ). Universitas Pamulang, Tangerang Selatan.

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Abstract

The Object of this study was PT. Sumber Mas Motor, an operating company in the sales industry, service and spare part motorcycle . The purpose of this study was to determine the value of corporate income tax payable by the company, with reconciling commercial financial statements to the fiscal financial statements. By doing reconciliation, company didn’t need to create two bookkeeping for different purposes. The company just made corrections items that were not in accordance with the provisions of the tax. Positive correction would increase taxable income, a negative correction would decrease taxable income. This research, analyzed the data used descriptive method. It describes the financial statements of the phenomena that was happened by collecting data, calculating income tax, fiscal correction in accordance with UU Number 36 Year 2008. Type of data which used are primary data and secondary data. The result of study concluded that there are differences the value of profit and loss according to the commercial and the fiscal. It occurs because the fiscal correction on the costs in the commercial financial statements based on tax regulations. According to the company's profit and loss of Rp. 1.804.325.364. Meanwhile, according to the author is Rp. 1.879.884.484. So the amount of taxes owed had differences too, which is based on the calculation of Rp. 3.976.114. Meanwhile according to the author is Rp. 29.162.487. Keywords : Income Tax, Commercial Financial Statement, Fiscal Financial Statement, Fiscal Correction.

Item Type: Other
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 02 Oct 2015 04:04
Last Modified: 02 Oct 2015 04:05
URI: http://eprints.unpam.ac.id/id/eprint/581

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