REKONSILIASI FISKAL PADA PT. KARYA INSAN SATU NAMA DI SAMARINDA

Muhammad Yatim, H. Eddy Soegiarto K, Imam Nazarudin Latif

Abstract


The aim of this study was to determine differences in income and expenses based Standar Akuntansi Keuangan (SAK) and Tax Law, calculating the reconciliation to the financial statements so that it can be used as a commercial bases of corporate income tax in accordance with the provisions of Tax Law. Basic theory used is the Law for Corporate Income Tax. The hypothesis raised is "Reconciliation Fiscal PT. Karya Insan Satu Nama, not in accordance with the provisions of Tax Law No. 36 of 2008 ". The analytical tool used in this study is the commercial and tax reconciliation table. Results from this study is the fiscal correction so that the charging SPT WP Agency PT. Karya Insan Satu Nama Year 2013 is not in accordance with the laws of taxation

Keywords


Reconciliation, Fiscal

Full Text:

PDF

References


Anonim, Ikatan Akuntan Indonesia, 2013, Standar Akuntansi Keuangan, Salemba Empat, Jakarta.

______, Direktorat Jenderal Pajak, 2013, Susunan Dalam Satu Naskah Undang-undang Pajak Penghasilan, Direktorat Penyuluhan, Pelayanan dan Hubungan Masyarakat, Jakarta.

Islahuzzaman, 2012, Istilah Akuntansi dan Auditing, Edisi Kesatu, Bumi Aksara, Jakarta.

Lumbantoruan, Sophar, 2006, Akuntansi Pajak, Edisi Revisi, Grasindo, Jakarta.

Mardiasmo, 2006, Perpajakan, Edisi Revisi, Andi, Yokyakarta.

Purwanto, Herry, 2010, Dasar-Dasar Perpajakan dan Akuntansi Pajak. Erlangga, Jakarta


Refbacks

  • There are currently no refbacks.