Perbedaan Persepsi Koreksi Fiskal Mengenai Biaya Non Deductable Dalam Perhitungan Pajak Penghasilan  

Oleh:

Almilia, Luciana Spica

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 3 no. 1 (Jun. 2000), page 23-34.
Topik: Konsep Korelasi Fiskal

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

In the real practice at the tax office, there are some variable costs which can reduce the income withsome reasons according to fiscal regulation and the purpose of whether it is used for company some reasons according to fiscal regulation and the purpose of whether it is used for company operation or not. In fact, there is very often different interpretations about the fiscal regulation at most tax office toward such costs. Based on this kind of thinking, this article attempts to reveal what cost accounts whish can create different perceptions with certain reasons and exceptions at the tax office. There are six types of cost analysied as comparation. The result shows that among the six costs, four of them can cerate different perceptions. These different perceptions are due to the existence of the different understanding of the expenditure which cannot be reduced in calculating the income tax.

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