The analysis of permanent and temporary differences in financial statements based on financial accounting standards and income tax provisions at PT Indrasari Kencana Medan

Johanna, Clara (2018) The analysis of permanent and temporary differences in financial statements based on financial accounting standards and income tax provisions at PT Indrasari Kencana Medan. Bachelor thesis, Universitas Pelita Harapan.

[img] Text (Title)
Title.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (250kB) | Preview
[img] Text (ToC)
ToC.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (522kB) | Preview
[img] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (3MB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (340kB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (2MB)
[img] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (340kB)
[img]
Preview
Text (Bibliiography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (264kB) | Preview
[img] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (469kB)

Abstract

This research is done at PT Indrasari Kencana Medan. The company is specialized in production of PVC pipe. The objective of this study is to know the differences between permanent and temporary differences in financial statements based on Financial Accounting Standards and Income Tax Provisions at PT Indrasari Kencana Medan in 2017. The methods that the writer used in this research are qualitative descriptive methods. The writer will analyze the fiscal reconciliation of permanent and temporary differences in calculating entity income tax. Based on the research result, the conclusion of this research is permanent and temporary differences in financial statements based on Financial Accounting Standards and Income Tax Provision can give an impact in increasing entity’s income tax at PT Indrasari Kencana Medan. The company does not conduct fiscal reconciliation correctly. With improper fiscal reconciliation, it can give an impact on the income tax payable. The income tax payable that is calculated by the company in 2017 is Rp 179,348,469.00. After conducting fiscal reconciliation, the income tax payable in 2017 is Rp 230,720,719.00. The amount of income tax increases due to non deductible expense and non taxable income in fiscal income statement. Fiscal reconciliation has an important role. Therefore, the fiscal reconciliation should be done based on applicable tax regulation because the fiscal reconciliation can give an impact on taxable income and determine the amount of income tax payment based on tax regulation.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Johanna, ClaraNIM1401010048UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYenni, YenniNIDN0130048101yenni.martok@uph.edu
Uncontrolled Keywords: fiscal reconciliation; income tax; income tax provision
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 14734 not found.
Date Deposited: 05 Mar 2021 07:46
Last Modified: 20 Jan 2022 09:41
URI: http://repository.uph.edu/id/eprint/11698

Actions (login required)

View Item View Item