2019
DOI: 10.32535/ijafap.v2i3.585
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Fiscal Correction Analysis of Commercial Loss Profit Report in Determining the Income of Income Establishment at PT. Medan

Abstract: This study aims to determine how the application of tax accounting in accordance with applicable tax laws and to determine the calculation of income tax (VAT) in accordance with law No. 36 of 2008. This research is a qualitative research. This research was conducted at PT. Asam Jawa Medan.This study uses a qualitative research type with a descriptive approach. Descriptive qualitative research is intended to describe and describe the phenomena that exist, both natural and human engineering, which are more conce… Show more

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Cited by 3 publications
(3 citation statements)
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“…Pajak penghasilan badan. Pajak Penghasilan Badan (PPh Badan) ialah pajak yang dikenakan atas penghasilan yang diperoleh atau didapat oleh badan, baik berasal dari dalam maupun luar negeri (Hanum, 2018). Tarif ialah persentase tertentu untuk menghitung besarnya PPh.…”
Section: Pajakunclassified
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“…Pajak penghasilan badan. Pajak Penghasilan Badan (PPh Badan) ialah pajak yang dikenakan atas penghasilan yang diperoleh atau didapat oleh badan, baik berasal dari dalam maupun luar negeri (Hanum, 2018). Tarif ialah persentase tertentu untuk menghitung besarnya PPh.…”
Section: Pajakunclassified
“…36 Tahun 2008. Hasil ini sejalan dengan peneltianHanum (2018);Oktavia dan Widjaja (2021). Terdapat delapan koreksi fiskal yang tidak dilakukan oleh perusahaan yang menyebabkan laba kena fiskal perusahaan yang berbeda.…”
unclassified
“…In Tax accounting, the income statement, abbreviated as R/L, is more commonly referred to as the income statement, with the expectation that the Taxpayer is more familiar with the words of profit than loss. In connection with the term profit, There are two notions that should not be distinguished (Agoes, 2010;Hanum, 2013). As stated in PSAK No.…”
Section: Introductionmentioning
confidence: 99%