REKONSILIASI FISKAL TERHADAP LAPORAN KOMERSIAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN PADA PT. SINAR AMADA TAHUN 2014

Authors

  • Sunarmin Sunarmin Institut Ilmu Sosial dan Manajemen STIAMI
  • Tavitri Rangkuti Institut Ilmu Sosial dan Manajemen STIAMI
  • Dian Ramadanni Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/reformasi.v3i2.602

Keywords:

Fiscal reconciliation, obey the tax, Corporate Income Taxes

Abstract

PT.Sinar Amada is a company engaged in the field of trade. As a company that will obey the tax, PT. Sinar Amada is obliged to perform the calculation and reporting of income taxes according to the provisions referred to under the taxation laws in force, so that the Trading Company's annual financial reports and make the income statement for reconciliation implemented fiscal. The purpose of this final report is to determine whether to report fiscal reconciliation of profit / loss of commercial PT. Sinar Amada in 2014 in accordance with the Income Tax Act No. 36 Year 2008. And how the rates used by PT. Sinar Amada beam to calculate the corporate income tax. From this study, the authors can conclude that both fiscal reconciliation PT. Amada rays and calculating rates of Corporate Income Taxes in 2014 were carried out by PT. Amada beam in accordance with the Income Tax Act No. 36 in 2008.

References

Mardiasmo. 2011. Perpajakan. Edisi Revisi. Yogyakarta: Andi Offset.

Rahayu, Siti Kurnia. 2010. Perpajakan Indonesia: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu.

Suandy, Erly. 2011. Hukum Pajak. Jakarta: Salemba Empat.

Undang-Undang Republik Indonesia Nomor 7 Tahun 1983 sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan.

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Published

2019-10-31

Issue

Vol. 3 No. 2: September 2016

Section

Articles

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