文章基本信息

标题：COMPARATIVE ANALYSIS OF BREAD COMPANY JATI BOOKKEEPING BOOKKEEPING SARI WITH STATUTORY TAXES (TAX ACCOUNTING).
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作者：MUHAMMAD RIDWAN ; ERNY PRATIWI
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：With the new tax system that is Self Assessment that gives confidence to thetaxpayer to calculate, and report their own remit tax payable in accordance withthe provisions of taxation. This causes the tax payers are required to have a bigresponsibility to carry out their obligations. Because of the apparatus used incalculating the tax accounting income is tax payers need to understand the nittygritty of bookkeeping. In financial reporting there is a difference with BreadJatisari by taxation. The difference is then corrected in the financial statementsof fiscal correction which consists of a positive fiscal correction and a negativefiscal correction.. While the negative correction due to vehicle depreciation costcalculation by smaller companies than by taxation. Jatisari Bread Companyshould use the depreciation method adopted in order to avoid taxation perbadaancalculation of depreciation costs.