Fransiska, Purnamawati Helen Widjaja, Syanti Dewi
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

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Analisis Pajak Penghasilan Badan Terutang Pada PT. XXX Tahun 2018 Fransiska, Purnamawati Helen Widjaja, Syanti Dewi
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 (474.302 KB) | DOI: 10.24912/jpa.v3i2.11708

Abstract

The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018. The subject of this research is PT. XXX. The method used in this research is descriptive method.  Data collected by observation and interview. The result shows that there were some mistakes made by PT. XXX in making fiscal financial statement, so that the calculation of corporate income tax becomes incorrect.