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All Journal Jurnal Paradigma Akuntansi
Andreas Hermawan Purnamawati Helen Widjaja
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Analisis Rekonsiliasi Fiskal Terhadap Laporan Keuangan Komersial Pada PT. XXX Tahun 2019 Andreas Hermawan 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 | DOI: 10.24912/jpa.v3i2.11800

Abstract

The purpose of this study is to find out whether the preparation of fiscal financial statements at PT. XXX is in accordance with the applicable Taxation Law, knowing the application of fiscal reconciliation to the commercial financial statements of PT. XXX, knowing the causes of the differences in financial statements on a commercial and fiscal basis as well as knowing the impact that occurs on the company's financial statements after a fiscal correction has been made which is the basis for calculating the Corporate Income Tax payable. Data collection methods in this study are the Library Research method and the Field Research method that is collected by commercial financial reports, fiscal financial reports and Annual SPT. Data analysis techniques using quantitative analysis. The results of this study indicate the existence of an expense and income account that has not been made a fiscal correction so that the income tax payable PT. XXX in 2019 did not comply with the applicable tax provisions.
Analisis Koreksi Fiskal Dan Perhitungan Pajak Penghasilan Badan PT XYZ Tahun 2017 Vionnanova, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.24912/jpa.v1i4.5724

Abstract

The object used in this research is the financial report XYZ company. This research aims to know if the fiscal corrections, calculation of corporate income tax, and the tax installments of article 25 for the next year period done by the corporation match the law that operates in Indonesia; especially the law of the Republic of Indonesia No. 36 of 2008. This research use’s a descriptive method, but the data used in this research uses primary data gathered through observation, interviews, and documentation, which will be analyzed. The result shows that the fiscal corrections, and the calculation of corporate income tax done by the corporation matches with the law. However, a difference was found on the calculations of the tax installments of article 25 for the next year period. These differences could happen because there are some mistakes done in the process of adding fiscal revenue minus non-regular revenue added with non-regular expenses and calculation of gross circulation for the following year
Analisis Perhitungan Pajak Penghasilan Badan Pada PT. XYZ Tahun 2017 Michelle Natasya, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.01 KB) | DOI: 10.24912/jpa.v3i1.11407

Abstract

The country's biggest source of income is currently from the taxation sector, especially Corporate Income Tax. The purpose of this research is to find out whether the calculation of Income Tax and the fiscal profit / loss statement compiled by the Company is in accordance with the applicable tax provisions in Indonesia. The method used in this research is descriptive method. The subject in this research is PT. XYZ and the object is Financial Statements during 2017. Data collection methods used are interviews, observation and literature research. The results of the research showed that there was an error in preparing the fiscal financial statements so that the Income Tax payable was not in accordance with the applicable tax provisions in Indonesia.
Analisis Rekonsiliasi Fiskal Dalam Perhitungan PPh Badan PT. Bali Citra Kinawa Sentosa Ayu Zovira, 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 (233.822 KB) | DOI: 10.24912/jpa.v1i3.5602

Abstract

Company prepared financial statement refers to financial accounting standards, where as to meet their tax liabilities the company must undertake fiscal correction on the financial statements in accordance with the tax rules. As for the purpose of this study was to determine whether all revenue or expense which is corrected in accordance with the tax regulations and how much the amount of income tax PT. Bali Citra Kinawa Sentosa in 2017 after the fiscal correction. The method used in this research is descriptive method. Data collected by observation and interview with the company. The result shows that there were some discrepancy made by company in making fiscal financial statement, so that the calculation of corporate income tax becomes incorrect
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