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All Journal JURNAL LENTERA AKUNTANSI
Achmad Hidayat
Politeknik LP3I Jakarta
Computer Science & IT Economics, Econometrics & Finance

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ANALISIS PENGARUH BEBAN PAJAK KINI DAN PAJAK TANGGUHAN TERHADAP LABA BERSIH PADA PERUSAHAAN AGRIBISNIS YANG TERDAFTAR DI BEI PERIODE TAHUN 2012-2014 Achmad Hidayat
JURNAL LENTERA AKUNTANSI Vol 3, No 1 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1322.09 KB) | DOI: 10.34127/jrakt.v3i1.222

Abstract

ABSTRACTThis study aims to determine the effect of current tax expense and deferred tax partially or simultaneously to net income in the agribusiness companies. Poupulasi used in this research is the the agribusiness companies listed on Indonesia Stock Exchanges 2012- 2014 with a sample of 13 companies that have selected using purposive sampling method. This data is in the form of quantitative data is secondary data obtained from the financial statements of the Indonesia Stock Exchange. This study used multiple linear regression analysis with partial testing and simultaneously. These results indicate that the current tax expense and deferred tax and the partiallyand simultaneously effect on net income, so the two independent variables can be used to assess the value of net income that would be obtained agribusiness companies.Keywords: Current tax, Deffered tax, Net income
PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN AKUNTANSI PAJAK PERTAMBAHAN NILAI MASA MARET 2025 PADA PT. NCL INTER LOGISTIK INDONESIA Achmad Hidayat; Enggun Gunawan; Ahmad Dihyan Firza
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2111

Abstract

Calculation, payment, reporting, and recording of Value Added Tax (VAT) at PT. NCL Inter Logistik Indonesia. VAT is an indirect tax on the consumption of Taxable Goods and/or Taxable Services within the customs area, as regulated in Law Number 8 of 1983, most recently amended by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). The method used was descriptive qualitative, with data collection techniques consisting of observation, interviews, and documentation studies conducted during the March 2025 tax period. The results indicate that the company has fulfilled its tax obligations in accordance with applicable regulations. This process includes issuing tax invoices with the appropriate object code, calculating VAT based on the replacement value or effective rate, payment through the Billing System menu integrated with e-Billing, reporting Periodic Tax Returns through the Coretax website, and maintaining accounting records in accordance with standards. This implementation reflects compliance with the self-assessment system adopted in the Indonesian tax system and complies with the provisions of Regulation (PER)-14/PJ/2022 and Regulation (PMK) No. 58/PMK.03/2022. Thus, the company has implemented tax administration in an orderly and accountable manner.
Co-Authors Ahmad Dihyan Firza Enggun Gunawan