Jurnal Vokasi Indonesia
Vol 8, No 2: July - December 2020

ANALISIS KOREKSI FISKAL PADA BIAYA RESEARCH AND DEVELOPMENT (STUDI KASUS PT X TAHUN 2014)

Hadining Kusumastuti (Universitas Indonesia)
Ari Warli Ruchiyat (Universitas Indonesia)

Article Info

Publish Date
07 Jan 2021

Abstract

This paper discusses the Analysis of Fiscal Correction in Research & Development Costs that occurred in 2014 through a case study of PT.X. In this case, there are differences in interpretations that occur between Taxpayers and the Fiscal Authority on provisions that regulate costs that can be charged to the company, causing tax disputes. Based on the analysis that has been carried out related to tax disputes that occur between PT. X and Tax Officer. The tax dispute that arises against Research & Development Costs is because the cost according to the Fiscal is irrelevant.

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Journal Info
Jurnal Vokasi Indonesia
Website

Abbrev

jvi

Publisher

Universitas Indonesia

Subject

Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

Description

Jurnal Vokasi Indonesia is a applied and scientific journal which publishes original articles on new knowledge, research or applied research and other development related to vocational issue. The journal is published by Vocational Program universitas Indonesia and provides a broad-based forum for ...