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Clerencia Krisanti, Helen Widjaja, Syanti Dewi
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT REDSUN LESTARI TAHUN 2018 Clerencia Krisanti, Helen Widjaja, Syanti Dewi
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.958 KB) | DOI: 10.24912/jpa.v2i2.7676

Abstract

Tax revenues in Indonesia mostly come from income tax, especially corporate income tax. The purpose of this research is to find out whether the calculation of Corporate Income Tax including the fiscal profit / loss statement compiled by the company is in accordance with the applicable tax provisions in Indonesia. The research method used is descriptive method. The results of this research are the fiscal corrections compiled by the company that are not in accordance with the provisions of taxation because there are still accounts that have not done fiscal correction, and the calculation of corporate income tax is also not in accordance with the taxation laws caused by fiscal correction errors and the application of the calculation of the Act Article 31E Income Tax.
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