IMANUEL, RITZ ERICK (2018) ANALISIS PENGUKURAN ASET NETO DAN PENGHITUNGAN DANA TEBUSAN PENGAMPUNAN PAJAK PADA PT BANK SINARMAS, Tbk. D3 thesis, Universitas Negeri Jakarta.
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Abstract
Ritz Erick Imanuel, 2017, 8323145329, Analisis Pengukuran Aset Neto dan Penghitungan Dana Tebusan Pengampunan Pajak Pada PT Bank Sinarmas, Tbk. Program Studi D III Akuntansi. Fakultas Ekonomi Universitas Negeri Jakarta. Scientific work it has the background over Tax Forgiveness (PSAK 70), about Net Assets Measurement and Calculation Ransom Fund of Tax Forgiveness in PT Bank Sinarmas, Tbk. Writer conducting research for the purpose to find out the suitability accounting to entity for Tax Amnesty program include accounting of asset and liability in PT Bank Sinarmas, Tbk with Constitute Number 11 of 2016 about Tax Forgiveness (Constitute of Tax Forgiveness) and the constraint from this financing. PSAK 70 about Accounting of Asset and Liability of Tax Forgiveness in the research identified by quantitative methods with descriptive – quantitative, method through Notes of Financial Report (CaLK) and through the literature study. The results of the research can be known with an analysis of net assets measurement and calculation ransom fund of tax forgiveness which PT Bank Sinarmas has not fully implemented of tax forgiveness and only provide tax collection services of any company or individual to report its wealth and there are several obstacle faced related of net assets measurement on PSAK 70 about Accounting Assets and Liability of Tax Forgiveness by PT Bank Sinarmas. Therefore, PT Bank Sinarmas, Tbk must be able to report a ransom fund of tax forgiveness in the case of net assets and ransom funds, so it is expected to increase of APBN in the sector of tax revenue at Indonesia through The Tax Amnesty program. This research is expected to provide reference for researchers who want to do advanced research about implemented of PSAK 70 about Accounting Assets and Liability of Tax Forgiveness. Keywords: Accounting Assets and Liability, Tax Forgiveness, PSAK 70
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : I Gusti Ketut Agung Ulupui, SE, M.Si, Ak |
| 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: | 09 Mar 2018 07:15 |
| Last Modified: | 09 Mar 2018 07:15 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3657 |
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