Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Tannia, Clarita
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Paradigma Akuntansi

 1 
ANALISIS REKONSILIASI FISKAL PT. NRW DALAM MENGHITUNG PPH BADAN TERUTANG TAHUN 2021 Tannia, Clarita; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33764

Abstract

The aim of this study is to determine whether PT. NRW has carried out fiscal reconciliation in accordance with applicable current tax regulations and how to calculate the amount of income tax for PT. NRW after analysis. The research subjects in this study is PT. NRW. The research object used are the financial statements of PT. NRW 2021 according to commercial and fiscal, calculation of corporate income tax payable, as well as Article 28A/29 income tax. This study used a descriptive research design by collecting data through field research (observations and interviews) on the company and library research. The results of this study state that there are several fiscal corrections made by companies that are not in accordance with applicable current tax regulations so that there are differences in the calculation of taxable income and corporate income tax payable after analysis.
Co-Authors Widjaja, Purnamawati Helen