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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) International Journal of Law Social Sciences and Management
Djoko Susilo, Danang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS ATAS PENGHITUNGAN PENGHASILAN KENA PAJAK SEBAGAI DASAR PENENTUAN BESARNYA PAJAK PENGHASILAN TERUTANG OLEH PT SAM Saputro, Mulyo; Djoko Susilo, Danang; Eliza, Eliza; Dariansyah, Deddy
Ekonomi & Bisnis Vol 24 No 1 (2025): Jurnal Ekonomi & Bisnis Juni 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i1.7411

Abstract

Abstract This study discusses Taxable Income as a basis for calculating the amount of tax payable by PT SAM in 2022. This research is motivated by the difference in revenue and cost recognition between commercial and fiscal. The purpose of this study is to analyze whether PT SAM has calculated Taxable Income in accordance with tax laws and regulations, to find out the obstacles faced and the efforts made to overcome these obstacles. This research uses descriptive analysis method, data collection techniques with literature study, interviews and field studies. The results of this study indicate that the calculation of Taxable Income as a basis for determining the amount of Income Tax payable is not fully in accordance with applicable regulations, the obstacles faced by the company are the lack of human resources who have a background in taxation, resulting in a lack of understanding of tax regulations. Keywords: Fiscal Reconciliation, Taxable Income, Income Tax Payable.
Analysis of Taxable Income Calculation as a Basis for Determining the Amount of Income Tax Payable by PT Organo Science Laboratory Dewantara, Tirta; Djoko Susilo, Danang; Dariansyah, Deddy
International Journal of Law Social Sciences and Management Vol. 3 No. 2 (2026): International Journal of Law Social Sciences and Management
Publisher : Yayasan Meira Visi Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69726/ijlssm.v3i2.264

Abstract

This study discusses Taxable Income as the basis for calculating the amount of tax payable by PT. Organo Science Laboratory in 2023. This study is motivated by the differences in the recognition of income and expenses commercially and fiscally. The purpose of this study is to analyze whether PT. Organo Science Laboratory has calculated Taxable Income in accordance with tax laws and regulations and to determine the obstacles faced and efforts made to overcome these obstacles. This study uses a descriptive analysis method, data collection techniques with literature studies, interviews and field studies. The results of this study indicate that the calculation of Taxable Income as a basis for determining the amount of Income Tax payable is not fully in accordance with applicable regulations, the obstacles faced by the company are the lack of human resources with a background in the field of taxation, resulting in a lack of understanding of tax regulations.
Co-Authors Deddy Dariansyah S Dewantara, Tirta Eliza Eliza Saputro, Mulyo