EVALUASI TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN (STUDI KASUS PT PERKEBUNAN MITRA OGAN)

SALSABILLA, HILDA TRY and Aspahani, Aspahani and Hidayat, Muhammad (2022) EVALUASI TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN (STUDI KASUS PT PERKEBUNAN MITRA OGAN). Undergraduate thesis, Sriwijaya University.

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Abstract

Tax is one of the fiscal policies in order to increase the source of revenue for the state. As a taxpayer who complies with tax regulations, you should have knowledge of how to calculate, pay, report and deposit taxes owed. In calculating corporate income tax, there is a difference in costs recognized between the commercial financial statements and the fiscal financial statements. There will be a difference in the calculation, there will be a difference in the calculation which is not in accordance with the applicable tax regulations. This study aims to evaluate the calculation of PT Perkebunan Mitra Ogan's income tax according to the applicable tax laws. The type of research used by the author is a descriptive method with a qualitative approach. Methods of collecting data through interviews and documentation. The data analysis technique is by analyzing documents, namely the financial statements of PT Perkebunan Mitra Ogan in 2017 and 2018. The results of the study show that the calculation of the corporate income tax of PT Perkebunan Mitra Ogan is in accordance with the rates according to tax regulations but because the company suffered losses in 2017 and 2018 so that the tax paid status is nihil.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghitungan, Pajak Penghasilan Badan
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Hilda Try Salsabilla
Date Deposited:	20 Jan 2022 08:06
Last Modified:	20 Jan 2022 08:06
URI:	http://repository.unsri.ac.id/id/eprint/62007

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