AKUNTANSI PAJAK DI TINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH

Renny - Wulandari, Febriati Febriati

Abstract


Syaria accounting is not as familiar as conventional accounting for taxpayers, except for business entities whose business activities use sharia principles. Islamic accounting produces the sam financial reports as conventional accounting. As for when both accounting are used, both must make accounting reports to see how much tax is owed. However, conventional accounting strill views that the results are not in accordance with the actual condition of the company. In contrast to islamic accounting, which uses sharia principles, its said ti be the same as tax accounting, namely upholding honesty in producing reports. The results of this study show that the KSU BMT Mujahidin Islamic cooperative in the city of Pontianak which applies sharia accounting in its reporting is not tax accounting which makes it easier to report taxes, and has not reported taxes in an orderly manner. Inhibiting factors that accur are based on knowledge and tax problems with the procedures for making tax reports, lack of human resources, lack of socialization from related parties, lack of tax education and training for sharia cooperatives and understanding tax and tax accounting theory has never studied good form in form of assistance and monitoring.

 


Keywords


KOPERASI SYARIAH, AKUNTANSI PAJAK, AKUNTANSI SYARIAH, PAJAK PENGHASILAN

Full Text:

PDF

References


Arifin, Z., Sayekti, Y., & Wardayati, S. M. (2018). Keikutsertaan Amnesti pajak Ditinjau dari Laporan Keuangan Koperasi Syariah. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2018.04.9008

Husnurrosyidah. (2016). Pengaruh Tax Amnesty Dan Sanksi Pajak Terhadap Kepatuhan Pajak Di Bmt Se-Karesidenan Pati Husnurrosyidah. P-ISSN: 2355-0228, E-ISSN: 2502-8316.

Lisa, O. (2016). Penghindaran Pajak pada Koperasi Syariah di Indonesia. Journal of Research and Applications: Accounting and Management. https://doi.org/10.18382/jraam.v2i1.92

Mulawarman, AD, (2011). Akuntansi Syariah: Teori, Konsep dan Laporan Keuangan.

Muljono, D. (2017). Buku Pintar Akuntansi Perbankan dan Lembaga Keuangan Syariah.

RADEN ALEM JANITRA. (2019). KEPATUHAN WAJIB PAJAK KOPERASI. Jurnal Bisnis Dan Akuntansi. https://doi.org/10.34208/jba.v21i1.501

Ritonga, R. (2016). Keterkaitan Laporan Keuangan Akuntansi Syari’ah dengan Laporan Keuangan Akuntansi Pajak. Human Falah.

Sugiyono, S. (2010). Metode penelitian kuantitatif dan kualitatif dan R&D.




DOI: https://doi.org/10.31293/rjabm.v5i1.5362

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 RJABM (Research Journal of Accounting and Business Management)



 

 

Creative Commons License
RJABM (Research Journal of Accounting and Business Management) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.