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All Journal Moneter : Jurnal Ekonomi dan Keuangan Global Leadership Organizational Research in Management
Novia Cynthia Maradesa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Untuk Menghitung PPH Badan Terutang Pada PT Yoezhadassah Novia Cynthia Maradesa; Giovani Novilia Kategu
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.315

Abstract

To find out whether the fiscal correction made by PT Yoezhadassah is in accordance with the applicable tax law and to find out the effect of fiscal corrections made on commercial financial statements on Corporate Income Tax payable at PT Yoezhadassah. The type of research used is qualitative using the exploration method, which is to describe a situation about to get saturated answers regarding fiscal corrections on commercial reports and the preparation of fiscal financial statements and the calculation of Corporate Income Tax at PT Yoezhadassah. Data obtained by researchers through in-depth interviews as well as documentation and observation studies. The results showed that the fiscal correction of the 2021 financial statements of PT Yoezhadassah was carried out through a negative fiscal correction of income of IDR 38,226,905,190 and expenses of IDR 39,661,451,100 on the company's income statement so that the company, which initially according to the commercial income statement, suffered a pre-tax loss of IDR 1,343,629,518 on the fiscal financial statements, resulted in a pre-tax profit of IDR 103,198,00. Corporation income tax payable by PT Yoezhadassah in 2021 is calculated based on profit from non-final income, namely income from transportation minus costs related to transportation. Corporate income tax payable in 2021 of PT Yoezhadassah after fiscal correction is IDR 21,287,761. PT Yoezhadassah in making fiscal corrections to income and expenses is in accordance with applicable tax laws. Based on the results of existing research, the advice that can be given to PT. Yoezhadassah is that as a taxpayer who earns income subject to final and non-final tax, it is advisable to make separate financial statements for final and non-final income so that the tax calculation can be done correctly. PT Yoezhadassah continues to pay attention to the recognition of costs and revenues that are final and non-final.
Penerapan Standar Akuntansi Keuangan No. 27 dalam Penyusunan Laporan Keuangan di Koperasi Karyawan Indosukma PT Indofood CBP Sukses Makmur Tbk Novia Cynthia Maradesa; Jenny Angela Berdame
Global Leadership Organizational Research in Management Vol. 2 No. 3 (2024): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v2i3.1624

Abstract

This research aims to find out the financial reports in the Indosukma cooperative, so that the financial reports become relevant. Data was obtained by conducting interviews and documentation. The data analysis technique used is to describe research data and analyze financial reports at the Indo Sukma Employee Cooperative PT Indofood CBP Sukses Makmur. The research results show that in general the Indo Sukma Employee Cooperative PT Indofood CBP Sukses Makmur Tbk has implemented Statement of Financial Accounting Standards No. 27 in its financial reports. Based on the analysis and evaluation carried out, it turns out that PSAK No. 27 in Indosukma employee cooperatives has not been implemented properly, such as not presenting members' economic promotion reports, not presenting estimates of cooperative burdens.
Co-Authors Giovani Novilia Kategu Jenny Angela Berdame