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Ari Warli Ruchiyat
Universitas Indonesia
Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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ANALISIS KOREKSI FISKAL PADA BIAYA RESEARCH AND DEVELOPMENT (STUDI KASUS PT X TAHUN 2014) Hadining Kusumastuti; Ari Warli Ruchiyat
Jurnal Vokasi Indonesia Vol 8, No 2: July - December 2020
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7454/jvi.v8i2.170

Abstract

This paper discusses the Analysis of Fiscal Correction in Research & Development Costs that occurred in 2014 through a case study of PT.X. In this case, there are differences in interpretations that occur between Taxpayers and the Fiscal Authority on provisions that regulate costs that can be charged to the company, causing tax disputes. Based on the analysis that has been carried out related to tax disputes that occur between PT. X and Tax Officer. The tax dispute that arises against Research & Development Costs is because the cost according to the Fiscal is irrelevant.
Co-Authors Hadining Kusumastuti