RAHMAWATI, ALIFIA (2020) ANALISIS PERHITUNGAN REKONSILIASI FISKAL PADA PAJAK PENGHASILAN BADAN PT DWIDAYA TEKNIK UTAMA TAHUN 2018. D3 thesis, Universitas Negeri Jakarta.
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Abstract
ALIFIA RAHMAWATI. 8323155078. Analysis of Fiscal Reconciliation Calculation on PT Dwidaya Teknik Utama Corporate Income Tax in 2018. DIII Accounting Study Program. Faculty of Economics, State University of Jakarta. This scientific work is motivated by the importance of carrying out fiscal reconciliation in the company’s financial statements of income to determine the amount of corporate income tax provisions through fiscal correction. In calculating corporate income tax there is often a differences between calculating commercial income tax with calculating fiscal calculations. Commercial accounting made by companies, generally refers to the rules set out in the Generally Accepted Accounting Principles (GAAP) and in Indonesia it has been regulated in Financial Accounting Standards. The existence of fiscal reconciliation, can adjust the fiscal income statement of PT. Dwidaya Teknik Utama is based on the provisions of taxation laws in Indonesia so that a fiscal profit and loss is obtained as the basis for calculating income tax. The research method used is a qualitative descriptive method by taking data from PT. Dwidaya Teknik Utama and analyzes according to fiscal reconciliation. The results showed that PT. Dwidaya Teknik Utama is not yet suitable in making fiscal reconciliation reports and can pay attention to the provisions and laws relating to income tax because tax regulations are dynamic things that can change at any time. Keywords: Accounting, Fiscal Reconciliation, Fiscal Correction
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : Dr. I Gusti Ketut Agung Ulupui, SE., M.Si, AK, CA |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 29 Feb 2020 07:00 |
| Last Modified: | 29 Feb 2020 07:00 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/8899 |
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