ANALYSIS OF FISCAL CORRECTION IN THE CALCULATION OF CORPORATE INCOME TAX PAYABLE " CASE STUDY OF PT DIA ANNUAL TAX RETURN BASED ON INDONESIAN TAXATION REGULATION IN 2021

Qolbi, Muhammad Syifa (2024) ANALYSIS OF FISCAL CORRECTION IN THE CALCULATION OF CORPORATE INCOME TAX PAYABLE " CASE STUDY OF PT DIA ANNUAL TAX RETURN BASED ON INDONESIAN TAXATION REGULATION IN 2021. The Fifth International Research Conference on Management and Business. pp. 817-827.

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Abstract

This study analyzes the difference in taxable income between the financial statements prepared based on financialaccounting standards and the Income Tax Law No.36 of 2008, as well as the recognition of income and expensesbetween commercial and fiscal financial statements. The commercial and fiscal financial statements prepared by PT DIA are used to calculate the corporate income tax payable. This research was analyzed using a descriptive method that reveals the problems, situations and events that occur, so that this research reveals the actual facts. The data sources used are primary and secondary data. Primary data sources are data obtained directly from research sources through direct observation and interviews with officials and related departments, especially in the taxation and accounting departments, Secondary data is the financial statements of PT DIA. The results of thestudy state that the financial statements prepared by PT DIA still need correction because there are still costs thathave not been corrected fiscally, such as the costs of repairing spare parts and depreciation of vehicles used by directors/managers because of their position or work, contributions in the form of allowances. This finding increases the total income tax payable to be greater.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Artikel > Ekonomi
Depositing User: Miss Rahma Rahmawati
Date Deposited: 23 Oct 2024 04:00
Last Modified: 23 Oct 2024 04:00
URI: http://repository.unas.ac.id/id/eprint/12384

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