EVALUASI PENERAPAN PSAK NO. 46 ATAS PAJAK PENGHASILAN TERHADAP LAPORAN KEUANGAN (STUDI KASUS PADA PT. SILOAM INTERNATIONAL HOSPITAL TBK)

WULANSARI, WULANSARI and Fuadah, Luk Luk and Meirawati, Eka (2020) EVALUASI PENERAPAN PSAK NO. 46 ATAS PAJAK PENGHASILAN TERHADAP LAPORAN KEUANGAN (STUDI KASUS PADA PT. SILOAM INTERNATIONAL HOSPITAL TBK). Undergraduate thesis, Sriwijaya University.

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Abstract

Corporate income tax is a tax that must be paid by a business entity from its fiscal profit in a tax year. fiscal profit in this case must be different from commercial profit. Tax planning must include both quantitative and qualitative aspects which include policies, procedures and planning for selecting appropriate accounting methods. Therefore, tax planning is used to minimize the difference in taxes that must be paid without violating existing tax regulations. In implementing tax planning, each taxpayer must pay attention to the element of differences between commercial financial reports and fiscal financial reports. Income tax accounting standard (PSAK No. 46) is an income tax accounting method that comprehensively applies the asset-liability approach, where this method recognizes deferred tax liabilities and assets against future fiscal consequences due to time differences. The presentation of the tax consequences associated with temporary differences forces companies to pay attention to the elements of deferred tax in their tax planning. From the tests that have been done, it is found that there has been a significant difference in patterns in the implementation of tax planning carried out by taxpayers after the enactment of PSAK No. 46 regarding income tax accounting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Penghasilan, Perencanaan Pajak, Beda Waktu, dan Pajak Tangguhan.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10390 not found.
Date Deposited:	01 Feb 2021 03:38
Last Modified:	01 Feb 2021 03:38
URI:	http://repository.unsri.ac.id/id/eprint/41131

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