ANALISIS KOREKSI FISKAL LAPORAN KEUANGAN KOMERSIAL DENGAN LAPORAN KEUANGAN FISKAL BERDASARKAN UU NO. 36/2008 TENTANG PAJAK PENGHASILAN (Studi Kasus Pada Koperasi Pegawai PT. Telekomunikasi - Kediri)
| Main Author: | Samsul, Arifin |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14498/ |
Daftar Isi:
- The research aimed to do fiscal correction for financial report or profit/loss in Employee Cooperation Business Unit PT. Telekomunikasi – Kediri to create Cooperation Business Unit profit/loss report at 2013, so it can be calculated how much the income tax for such year. Regulation used is Regulation Number 36 year 2008. The research is descriptive research with case study approach. Data source used is secondary data. Data collection is done by documentation. Data analysis is done by identification, suiting tax regulation and calculated debt tax. The research shows that the difference in statement caused by fixed difference and time difference which caused positive fiscal correction IDR 54,187,400 and negative correction IDR 165,164,500, which caused profit according to commercial and fiscal are different. While tax according to commercial is IDR 471,094,190, according to fiscal it is IDR 437,800,880. In tax regulation has specific criteria about measurement and elements in financial reports and so does the opposite. Taxation statement is a product of legislative institution which tied all society members. Tax calculation of PT. Telekomunikasi Kediri cooperation business unit shows income tax IDR 444,185,150 consists of recent tax IDR 437,800,880 and delayed tax IDR 6,384,270.