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All Journal Jurnal Paradigma Akuntansi
Alvin Singgih, Purnamawati Helen Widjaja
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Analisis Koreksi Fiskal Atas Laporan Keuangan Komersil PT. ABC Tahun 2018 Alvin Singgih, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.927 KB) | DOI: 10.24912/jpa.v3i2.11707

Abstract

The purpose of this research is to determine the Taxable Income in accordance with the provisions of taxation by making fiscal corrections to the company's commercial financial statements and knowing whether the company has made a fiscal correction correctly according to the tax regulations. Taxable income will be the basis for calculating corporate income tax. The subject of this research is PT. ABC which is located in Semarang Regency. This research used descriptive method. The object used of this research is financial statements of PT. ABC during 2018. To collect the data, researchers used observation and interview methods which directly went to the object of research and conducting interviews in order to obtain information needed for this research. The results of this research prove that PT. ABC made several mistakes in making fiscal corrections that caused the calculation of Taxable Income and his corporate income tax becomes incorrect.
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