The analysis of fiscal reconciliation of commercial financial statements to calculate the income tax payable, study case: PT ACE HARDWARE INDONESIA

Wijaya, Shanti (2021) The analysis of fiscal reconciliation of commercial financial statements to calculate the income tax payable, study case: PT ACE HARDWARE INDONESIA. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are one of the sources of state income used to finance the community's social and economic development. Currently, the payment of income tax is made using the self-assessment system, which means that all processes such as recording, reporting, calculating, and paying the income tax will be given full responsibility to the taxpayer. The amount of income tax is usually calculated from the financial statement, but based on Indonesia's taxation law, the calculation of the income tax must follow the tax regulation. In every company in Indonesia, they must use the tax regulation to calculate the income tax, so the purpose of this research is to reveal is the company follow the tax regulation to calculate the income tax and also to calculate the differences of the amount between commercial financial statement and fiscal financial statement. In this research the writer used qualitative method. The result of this analysis reveals that the company not following all of the tax regulation to calculate the income tax and they also have a difference of the amount between the commercial financial statement and fiscal financial statement./ Pajak merupakan salah satu sumber pendapatan negara yang digunakan untuk membiayai pembangunan sosial dan ekonomi masyarakat. Saat ini pembayaran pajak penghasilan dilakukan dengan menggunakan sistem self assesment, artinya semua proses seperti pencatatan, pelaporan, penghitungan, dan pembayaran pajak penghasilan menjadi tanggung jawab penuh kepada wajib pajak. Besarnya pajak penghasilan biasanya dihitung dari laporan keuangan, namun berdasarkan undang-undang perpajakan Indonesia, penghitungan pajak penghasilan harus mengikuti peraturan perpajakan. Pada setiap perusahaan di Indonesia harus menggunakan peraturan perpajakan untuk menghitung pajak penghasilannya, sehingga tujuan dari penelitian ini adalah untuk mengetahui apakah perusahaan tersebut mengikuti peraturan perpajakan dalam menghitung pajak penghasilan dan juga menghitung selisih besarnya pajak penghasilan komersial. laporan keuangan dan laporan keuangan fiskal. Dalam penelitian ini penulis menggunakan metode kualitatif. Hasil analisis menunjukkan bahwa perusahaan tidak mengikuti semua peraturan perpajakan dalam menghitung pajak penghasilan dan juga terdapat perbedaan jumlah antara laporan keuangan komersial dan laporan keuangan fiskal.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Wijaya, ShantiNIM03012170094shantiwijaya0407@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorGoh, Thomas SumarsanNIDN0122077201gohtho@gmail.com
Uncontrolled Keywords: fiscal reconciliation, income tax, fiscal financial statement, commercial financial statement
Subjects: 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 11619 not found.
Date Deposited: 19 Aug 2021 04:31
Last Modified: 12 Jan 2022 10:43
URI: http://repository.uph.edu/id/eprint/40681

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