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All Journal Jurnal Paradigma Akuntansi
Anastasya Liani Kurnia, Purnamawati Helen Widjaja
Fakultas Ekonomi dan bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Analisis Perhitungan Pajak Penghasilan Terutang Pada PT. Xxx Tahun 2017 Anastasya Liani Kurnia, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.423 KB) | DOI: 10.24912/jpa.v1i3.5601

Abstract

The purpose if this research is to know wheter the company has calculated corporater income tax in accordance with the applicable regulations and whether fiscal reconciliation is carried out in accordance with the applicable regulations. The subject of this research is PT. XXX. The method used in this research is descriptive method. The object used are financial statement during 2017. 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.
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