Detail Rekonsiliasi Fiskal Laporan Keuangan PT Balicitra Inti Untuk Menghitung Pajak Penghasilan Terhutang Tahun 2010 Bibliografi Author: Simangunsong, Frans Manadjam (Advisor); Priatna, Marissa Topik: Pajak; Pajak Penghasilan; Akuntansi Perpajakan Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2013     Jenis: Theses - Undergraduate Thesis Fulltext: Marissa Priatna's Undergraduate Theses.pdf (256.05KB; 12 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5573 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract In this thesis conducted discussions on the analysis of fiscal reconciliation of financial statements to calculate the income tax payable on Balicitra Inti Company for fiscal year 2010. The financial statements for companies in Indonesia organized by the regulations of Financial Accounting Standards (IFRSs). These financial statements are the basis for the calculation of corporate income tax. Income tax is a source of national revenue to fund national development, where the tax is imposed on income derived by the taxpayer in the country and abroad. Balicitra Inti is a company engaged in the printing industry, particularly paper. The authors would like to observe and analyze the differences in the recognition of income and expense in accordance with Statement of Financial Accounting Standards used by the company and according to the Income Tax Act. Tax payable calculation mechanism and PPh Article 25 such as: reconciliation of financial statements, the correction is positive, negative correction, Accounting and Taxation for treatment costs and revenues of Balicitra point where the amount of income and the cost of generating commercial income, and commercial income is corrected with fiscal correction positive and negative fiscal correction which then generates taxable income. Taxable income is taxable income, which after using income tax rates result inSection31Eof Income Tax payable in 2010. How does the calculations-the calculations are done by PT Balicitra core is subject o be discussed. However, they must conform to the rules and law-law that governs the implementation of taxation In preparing this paper the author uses descriptive analysis method with a case study in which the primary data collected Balicitra obtained from the PT Inti and through observation and interviews directly to employees. While the secondary data obtained by studying books - books and literature related to the problem. Based on the results of research by the author, it can be concluded that the PT Balicitra core of the2010 financial year to obtain commercial profit is in conformity with the Law-Law and regulations: Law No.36 Year2008 on Income Tax and reconciliation for the calculation of Income Tax Payable. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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