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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Surnamin Surnamin
Institut Ilmu Sosial dan Manajemen STIAMI
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PELAKSANAAN REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN PADA PT. SARI PUSPITA TAHUN 2016 Surnamin Surnamin; Taufik Sliffian; Dwi Yulistiani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.835 KB) | DOI: 10.31334/reformasi.v4i1.588

Abstract

The purpose of this Final Report is to know the process of collecting BPHTB, Obstacles and efforts. Qualitative Approach Method is a survey intended to study the beliefs of values, opinions, ideas, and other types of information required for the purposes of observation, document collection techniques The observation obtained the document by way of Direct Review on Depok City Regional Finance Agency, collecting documents done by direct interview with the employees of Depok City Regional Finance which is directly related to the object under study, the author collects documents by collecting, studying books related to the law With BPHTB, in conducting interviews to obtain documents and information through statements, submitted to employees working in the Depok City Regional Finance Body on BPHTB. For the buyer is subject to a tax called BPHTB basis of the imposition of BPHTB that is the Value of Object Tax (NPOP) and then deducted by the Value of Taxable Objects Taxable (NPOPTKP) a person who wants to get ownership of land and building must pay BPHTB after paying BPHTB Will get a certificate, land deed if the price is not in accordance with the reported price it will be subject to penguranggan.
PELAKSANAAN REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN PADA PT. SARI PUSPITA TAHUN 2016 Surnamin Surnamin; Tavitri Rangkuti; Munaroh Munaroh
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.046 KB) | DOI: 10.31334/reformasi.v4i1.581

Abstract

This observation was raised to find out the implementation of fiscal reconciliation on commercial financial statements whether it is in accordance with the applicable taxation and its effect on the amount of tax payable in 2016, Article 29 of Income Tax in 2016, and the amount of installments for 2016 PPh Article Sari Saripita. The research method used is a qualitative method using literature study, observation, and interviews. The conclusion shows that the implementation of fiscal reconciliation has not been in accordance with the applicable tax regulations, as a whole PT Sari Puspita has done a fairly good accounting even though there are some errors in making fiscal corrections.
Co-Authors Dwi Yulistiani Munaroh Munaroh Taufik Sliffian Tavitri Rangkuti