Analisis Akuntansi Pajak Penghasilan Badan Pada CV. Bintang Sarana Andalan

Widiyanti, Wita (2024) Analisis Akuntansi Pajak Penghasilan Badan Pada CV. Bintang Sarana Andalan. Undergraduate thesis, Politeknik Negeri Bengkalis.

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Abstract

Tax revenue is one aspect of organizing state development. One type of tax that makes the largest contribution to domestic tax revenue is income tax. Every year after the tax year ends, taxpayers will fulfill their obligations to fill out and submit the annual Corporate Income Tax Return (SPT) which is a means for taxpayers to report as well as calculate and determine the amount of income tax payable in the tax year concerned. The purpose of this research is to analyze the application of income tax accounting at CV. Bintang Sarana Andalan whether it is in accordance with the Income Tax Law. This research is descriptive research using a descriptive qualitative and descriptive quantitative approach. Research data obtained from CV. Bintang Sarana Andalan with data collection techniques through interviews and documentation. From the results of the study it is known that the company in preparing the profit/loss statement is not in accordance with the Income Tax Law so that reconciliation is done first and in reporting Annual SPT the company often delays or misses the reporting date.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors Email NIDN/NIDK Thesis advisor Sartika, Novira novirasvira@gmail.com NIDN0022118901
Uncontrolled Keywords:	Income Statement, Corporate Income Tax, Income Tax Law
Subjects:	550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi
Divisions:	Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR
Depositing User:	Akuntansi Keuangan Publik B 2024
Date Deposited:	18 Jul 2024 04:37
Last Modified:	18 Jul 2024 04:37
URI:	http://eprints.polbeng.ac.id/id/eprint/12679

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