PENENTUAN BESARNYA PAJAK PENGHASILAN PADA PT. CAHAYA PERMATA AJRIYA DI SAMARINDA

Abstract

In the field of construction business

government issued Government Regulation

No. 140 of 2000 on Income Tax on Income

from Construction Services, the Minister of

Finance       No.      559/KMK.04/2000     dated

December 26, 2000 About Tax on Income

from Construction Services and SE-13 /

PJ.42/2002 dated July 22, 2002 on the

Implementation     of      the       Income       Tax

Treatment of Income from Construction

Services. Further to the uniformity of the

technical regulation on the implementation

of income tax reporting by the business

entity (corporation) is a publication of Book

of Financial Accounting Standards No. 46

(PSAK No..46).

The Company has not imposed PSAK. 46 in

the calculation of corporate income tax and

this will affect the company's financial

statements.