PELAKSANAAN REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN PADA PT. SARI PUSPITA TAHUN 2016

Abstract

The purpose of this Final Report is to know the process of collecting BPHTB, Obstacles and efforts. Qualitative Approach Method is a survey intended to study the beliefs of values, opinions, ideas, and other types of information required for the purposes of observation, document collection techniques The observation obtained the document by way of Direct Review on Depok City Regional Finance Agency, collecting documents done by direct interview with the employees of Depok City Regional Finance which is directly related to the object under study, the author collects documents by collecting, studying books related to the law With BPHTB, in conducting interviews to obtain documents and information through statements, submitted to employees working in the Depok City Regional Finance Body on BPHTB. For the buyer is subject to a tax called BPHTB basis of the imposition of BPHTB that is the Value of Object Tax (NPOP) and then deducted by the Value of Taxable Objects Taxable (NPOPTKP) a person who wants to get ownership of land and building must pay BPHTB after paying BPHTB Will get a certificate, land deed if the price is not in accordance with the reported price it will be subject to penguranggan.