Prayudha, Deoga (2019) Studi Kasus Koreksi Fiskal, Pengisian, dan Pelaporan SPT Tahunan PPh Badan Tahun Pajak 2017 pada PT.X. bachelor thesis, Podomoro University.
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Abstract
Penelitian ini dilakukan pada PT.X yang berada di Sunter, Jakarta Utara. Penelitian ini didasari pada SPT Tahunan yang dilaporkan PT.X pada Tahun Pajak 2017. Jenis penelitian ini adalah penelitian deskriptif. Dari penelitian yang dilakukan didapatkan bahwa pada pelaporan dan perhitungan pajak penghasilan badan PT.X terjadi kekeliruan. Sehingga perlu disesuaikan dengan Peraturan Perpajakan yang berlaku di Indonesia. Setelah itu harus dilakukan penyesuaian pendapatan dan beban yang harus sesuai dengan Peraturan Perpajakan. Sehingga perlu dilakukan koreksi fiskal atas laporan laba rugi komersial.
| Item Type: | Thesis (bachelor) | ||||||||||||
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| Contributors (Pembimbing): |
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| Uncontrolled Keywords: | Laporan Laba Rugi Komersial dan Fiskal, Beda Tetap dan Beda Waktu, Koreksi Fiskal, Koreksi Positif dan Negatif, Pajak Penghasilan Badan, dan Akuntansi Komersial dan Fiskal | ||||||||||||
| Subjects: | Accounting | ||||||||||||
| Divisions: | Prodi Akuntansi | ||||||||||||
| Depositing User: | Users 8 not found. | ||||||||||||
| Date Deposited: | 05 Oct 2020 01:34 | ||||||||||||
| Last Modified: | 05 Oct 2020 01:34 | ||||||||||||
| URI: | http://repository.podomorouniversity.ac.id/id/eprint/309 |
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