BUDGETING : Journal of Business, Management and Accounting
Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting

Upaya Pelaporan Pajak menggunakan Model Perhitungan Final dan Pembukuan

Anistiana Amaliyatus (Universitas Muhammadiyah Jember)
Dyah Probowulan (Universitas Muhammadiyah Jember)
Achmad Syahfrudin (Universitas Muhammadiyah Jember)
Dwi Cahyono (Universitas Muhammadiyah Jember)

Article Info

Publish Date
29 Jun 2022

Abstract

This study aimed to make tax reporting easier for taxpayers and save taxes with alternative tax reporting models according to the rules in the SPT. This research method is descriptive qualitative. The data analysis method used is descriptive analysis method. The results showed that the benefits obtained by UD Sofyan Jaya when using the payment bookkeeping and tax reporting method were much smaller, so that they could save and increase profits. In conclusion, the bookkeeping method is much more profitable for UD Sofyan Jaya in paying and reporting taxes compared to the final calculation method. Keywords: Bookkeeping, Final Calculation, Tax Reporting

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Journal Info
BUDGETING : Journal of Business, Management and Accounting
Website

Abbrev

BUDGETING

Publisher

Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi

Subject

Humanities Social Sciences

Description

BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times ...