ANALISIS PERLAKUAN PENDAPATAN DAN BEBAN SESUAI UNDANG-UNDANG PERPAJAKAN SEHUBUNGAN DENGAN PEMERIKSAAN PAJAK (STUDI KASUS PADA PT BUKIT ASAM KREATIF)

IQWANI, EFNI and Hakiki, Arista and Aryanto, Aryanto (2020) ANALISIS PERLAKUAN PENDAPATAN DAN BEBAN SESUAI UNDANG-UNDANG PERPAJAKAN SEHUBUNGAN DENGAN PEMERIKSAAN PAJAK (STUDI KASUS PADA PT BUKIT ASAM KREATIF). Undergraduate thesis, Sriwijaya University.

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Abstract

The commercial financial statement is arranged in accordance with the applicable financial accounting standards, whereas to fulfill its tax liabilities the company must make a fiscal correction to the financial statements in accordance with tax laws. The case study of this research was conducted at PT Bukit Asam Kreatif. This study aimed to analyze the revenue and expenses treatment according to tax law in relation to tax audit. This research used a qualitative analysis method. Furthermore, the data used in this study was secondary data. The results of this study indicated that accounting treatment of revenue and expense in PT Bukit Asam Kreatif is in accordance with SAK ETAP. However, there was still taxation treatment of revenue and expense which was not in accordance to tax law so that it is necessary to be adjusted to the applicable tax regulations. PT Bukit Asam Kreatif’s profit before the fiscal correction was Rp3.056.119.087. After the fiscal corrections according to the applicable tax regulations, the amount obtained was Rp18.585.632,- of positive corrections, and Rp5.163.566,- of negative correction, so the taxable income is Rp3.069.541.153 with tax payable amounted to Rp697.920.437. Keyword: Revenue, Expenses, Tax Laws, Fiscal Corrections.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pendapatan, Beban, Undang-Undang Perpajakan, Koreksi Fiskal
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6377 not found.
Date Deposited:	13 Jul 2020 08:26
Last Modified:	13 Jul 2020 08:26
URI:	http://repository.unsri.ac.id/id/eprint/31196

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