Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Marcella, Gracia
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Analisis Rekonsiliasi Fiskal Laporan Keuangan PT. SME Dalam Menentukan Pajak Penghasilan Terutang Marcella, Gracia; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35317

Abstract

The intention of this research was to interpret the fiscal reconciliation of PT. SME financial statement in deciding income tax payable and make sure that the arrangement of company’s financial statement is properly accurate according to Taxation Law. The subject of this research was the company that is known to be PT. SME. The object used in this resarch was company’s commercial financial statement and fiscal financial statement for the period of 2021. The research design of this study was qualitative analysis. Data assemble methods in this study are the Library Research method and the Field Research. The study shows that some accounts of profit and loss haven’t been done a fiscal correction that will cause to an incorrect calculation of 2021 company’s income tax payable so that the dissimilarity could happen between the accumulation of income tax due according to IAS and Taxation Law related.
Co-Authors Widjaja, Purnamawati Helen