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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Accounting and Finance
Muslimah, Hamidah
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Perbandingan Perhitungan Pajak Penghasilan Badan Metode Final dan Tidak Final pada PT Rahmat Indonikel Abadi Muslimah, Hamidah; Annas, Nurul Afiqah
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.523

Abstract

This study aims to analyze the calculation of corporate income tax at the mining contractor service company PT Rahmat Indonikel Abadi for the 2021 period. The research employs a descriptive quantitative method using secondary data. The type of data utilized is quantitative data, collected through documentation study, interviews, and observation. The subject of this research is the calculation of corporate income tax. The findings indicate that the more cost-effective method for PT Rahmat Indonikel Abadi in calculating its corporate income tax liability is by applying the Final Income Tax Calculation, in accordance with Government Regulation No. 23 in conjunction with Government Regulation No. 55, at a rate of 0.5% of the company’s gross turnover. The tax payable refers to the tax that must be settled within both the tax period and the fiscal year. This study concludes that the application of the final income tax calculation provides greater efficiency for the company by reducing its tax payment burden.
ETIKA DALAM PERPAJAKAN PENERAPAN ETIKA PROFESI AKUNTAN DALAM PRAKTIK PERPAJAKAN DI INDONESIA Muslimah, Hamidah
Journal Of Accounting And Finance Vol 2 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i2.179

Abstract

Taxation is a crucial instrument in supporting national development, thus accountants have a strategic role in ensuring compliance and transparency in reporting. In practice, accountants often face ethical dilemmas when companies attempt to minimize their tax burden through illicit means. Therefore, the application of accounting professional ethics is crucial for ensuring tax reporting is conducted with integrity and social responsibility. This article uses a qualitative descriptive approach through a literature review that summarizes the application of accounting professional ethics in tax practice in Indonesia. The study results indicate that adherence to the professional code of ethics can prevent tax report manipulation, increase taxpayer compliance, and strengthen fiscal governance. Furthermore, the application of ethics also contributes to the reputation of the accounting profession and builds trust between companies, tax authorities, and the public. Therefore, accounting professional ethics in taxation is not merely a normative rule, but a crucial foundation for the sustainability of the national fiscal system and the role of accountants as guardians of integrity in tax practice.
Co-Authors Annas, Nurul Afiqah