Analisis Pajak Penghasilan Badan Terutang Pada PT. XXX Tahun 2018

Fransiska, Purnamawati Helen Widjaja, Syanti Dewi (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 2 (2021): April 2021

The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018. The subject of this research is PT. XXX. The method used in this research is descriptive method.  Data collected by observation and interview. The result shows that there were some mistakes made by PT. XXX in making fiscal financial statement, so that the calculation of corporate income tax becomes incorrect.