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All Journal Jurnal Paradigma Akuntansi
Purnamawati Helen Widjaja
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA KOPERASI ABC TAHUN 2019 Jessica Tracy Homy; Purnamawati Helen Widjaja; Henny Henny
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21457

Abstract

This resarch aims to determine the application of fiscal reconciliation to ABC cooperatives's commercial financial statements in 2019 and find out whether the ABC cooperative has calculated the Corporate Income Tax Payable under the law's current tax. In addition, to compare the calculation of Payable Corporate Income Tax before and after fiscal correction. Data collection was carried out through data documentation and interviews with the cooperative. The method used in this research is descriptive analysis, which is carried out by analyzing the cooperative commercial financial report data and then making fiscal corrections based on the applicable tax regulations. This study indicates that the calculation of Corporate Income Tax payable by ABC Cooperative is not in accordance with applicable tax provisions.Implication of this study that cooperatives need to adjust commercial financial reports with applicable tax laws to produce fiscal financial reports used as the basis for calculating Payable Corporate Income Tax.
ANALISIS TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 29 PT NTV TAHUN 2020 Grisheilla Muliana; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23547

Abstract

The purpose of this study is to determine whether the fiscal corrections made by the company are in accordance with Financial Accounting Standards (SAK) and tax regulations as well as the amount of underpayment of income tax payable. The object of this research is PT NTV, a company engaged in bags and luggage. The methods used are qualitative and quantitative methods. With data collection methods using interviews, documentation, and literature study. The results of this study indicate thatthere are differences in the corrections made by PT NTV so that the underpayment of taxes or Income Tax Article 29 of the company becomes different.
ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT MBC TAHUN 2020 Denisa Chrissiera; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25257

Abstract

This research aims to find out whether the deduction, deposit and reporting of Income Tax Article 21, Article 23 and Article 25 of PT MBC has been in accordance with the provisions of the Tax Regulation applicable in Indonesia. Data collection techniques are obtained through in-field research, interviews, documentation, literature studies. The type of research used is qualitative research with descriptive methods. The results of this study showed that the withholding and reporting of income tax article 21, article 23, and article 25 conducted by PT MBC was in accordance with the applicable tax provisions. In terms of the compliance of taxpayers from depositing and reporting, PT MBC has delays and corrections in the deposit and reporting of Income Tax Article 21 and Article 23. In Income Tax Article 25 there is no delay and has been in accordance with KEP-537 / PJ / 2000.
Co-Authors Denisa Chrissiera Grisheilla Muliana Henny Henny Jessica Tracy Homy