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: | Users 30 not found. |
| Date Deposited: | 23 Oct 2024 04:00 |
| Last Modified: | 23 Oct 2024 04:00 |
| URI: | https://repository.unas.ac.id/id/eprint/12384 |
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