Jurnal Paradigma Akuntansi
Vol. 7 No. 2 (2025): April 2025

ANALISIS REKONSILIASI FISKAL PT. NRW DALAM MENGHITUNG PPH BADAN TERUTANG TAHUN 2021

Tannia, Clarita (Unknown)
Widjaja, Purnamawati Helen (Unknown)



Article Info

Publish Date
11 Apr 2025

Abstract

The aim of this study is to determine whether PT. NRW has carried out fiscal reconciliation in accordance with applicable current tax regulations and how to calculate the amount of income tax for PT. NRW after analysis. The research subjects in this study is PT. NRW. The research object used are the financial statements of PT. NRW 2021 according to commercial and fiscal, calculation of corporate income tax payable, as well as Article 28A/29 income tax. This study used a descriptive research design by collecting data through field research (observations and interviews) on the company and library research. The results of this study state that there are several fiscal corrections made by companies that are not in accordance with applicable current tax regulations so that there are differences in the calculation of taxable income and corporate income tax payable after analysis.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...