文章基本信息

标题：ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT AMALIA JAYA PRATAMA DI MAKASSAR
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作者：Raswin ; Faridah ; Thanwain 等
期刊名称：EB (Economics Bosowa)
印刷版ISSN：2477-0655
出版年度：2015
卷号：1
期号：1
页码：30-42
出版社：Universitas Bosowa
摘要：Raswin. 2015. Thesis. Analysis Calculation of Corporate Income Tax at PT Amalia Jaya Pratama Makassar under the guided by Faridah, SE., M.Si.,Ak.,CA as a consultant I and Thanwain SE., M.Si as a consultant II. The purpose of this study was to determine the calculation of corporate income tax made by the company PT Amalia Jaya Pratama in Makassar and to compare the calculation of corporate income tax on the financial statements made by the company with the Act Perpajakan.Sedangkan methods of analysis used in this study is comparative analysis. The results of the analysis of financial statements, indicate that the calculation and reporting of income tax of the company is not in accordance with the Tax Act No. 36 in 2008, where there are differences in the calculation of income tax. Shortage of income tax, due from the financial statements of the fiscal greater than the tax liability on the financial statements of the commercial. The effect of the implementation of fiscal correction in the company PT Amalia Jaya Pratama in Makassar, the implementation of which should be carried out with gross income subject to income tax amounting to Rp 19,629,182,727 Rp 588,875,482.
其他摘要：Raswin. 2015. Thesis. Analysis Calculation of Corporate Income Tax at PT Amalia JayaPratama Makassar under the guided by Faridah, SE., M.Si.,Ak.,CA as a consultant I andThanwain SE., M.Si as a consultant II.The purpose of this study was to determine the calculation of corporate income tax madeby the company PT Amalia Jaya Pratama in Makassar and to compare the calculation ofcorporate income tax on the financial statements made by the company with the ActPerpajakan.Sedangkan methods of analysis used in this study is comparative analysis. Theresults of the analysis of financial statements, indicate that the calculation and reporting ofincome tax of the company is not in accordance with the Tax Act No. 36 in 2008, wherethere are differences in the calculation of income tax. Shortage of income tax, due from thefinancial statements of the fiscal greater than the tax liability on the financial statements ofthe commercial. The effect of the implementation of fiscal correction in the company PTAmalia Jaya Pratama in Makassar, the implementation of which should be carried out withgross income subject to income tax amounting to Rp 19,629,182,727 Rp 588,875,482
关键词：Corporate income tax