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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Economic Education Analysis Journal EKSPANSI Jurnal Sains Sosio Humaniora International Journal of Applied Business Research Dedication : Jurnal Pengabdian Masyarakat FINANSIA : Jurnal Akuntansi dan Perbankan Syariah MEDIA MANAJEMEN JASA Jurnal Pengabdian kepada Masyarakat Nusantara Management Science Research Journal Jurnal Masyarakat Madani Indonesia Jurnal Ekonomi dan Kewirausahaan West Science Dedication : Jurnal Pengabdian Masyarakat West Science Accounting and Finance
Fiesty Utami
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Journal : EKSPANSI

 1 
ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” Irawan, Arry; Setiawan, Setiawan; Utami, Fiesty
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required. The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords: Worksheet, Public Finance Report, Public Accounting FirmAbstract:This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required.The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax.  Keywords:Worksheet, Public Finance Report, Public Accounting Firm
ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” Arry Irawan; Setiawan Setiawan; Fiesty Utami
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i2.922

Abstract

Abstract: This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required. The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords: Worksheet, Public Finance Report, Public Accounting FirmAbstract:This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required.The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax.  Keywords:Worksheet, Public Finance Report, Public Accounting Firm
Co-Authors Adih Supriadi Agusetiawan Shavab, Firli Ai Chi Hsu Alawiyah, Nadilatul Anita Sari Arry Irawan Arry Irawan, Arry Aulia, Mona Diksastera, Raisya Meyna Edy Arisondha Eka Sundari Romadhona Endah Dwi Kusumastuti, Endah Dwi Farah Putri Wenang Lusianingrum Ganika, Gerry Judijanto, Loso Lukmanul Hakim Aziz Refi Pratiwi Sabrina, Nur Saputra, Galih Ginanjar Sari, Titis Nistia Setiawan Setiawan Shavab, Firli Agusetiawan Shavab, Firli Agusetiawan Supriadi , Adih Supriadi, Adih Suryani, Emma Tanjung, Akbar Tri Wahyudi Tri Wahyudi Wahyudi Yeti Apriliawati, Yeti