FEBRI YANTI, WULAN DARI (2016) ANALISIS PERHITUNGAN KOREKSI FISKAL BERDASARKAN UNDANG-UNDANG PERPAJAKAN NOMOR 36 TAHUN 2008 PADA KPRI DHARMA KARYA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
This study aims to determine the things necessary to make adjustments in determining taxable profit in accordance with tax laws and know how to do a fiscal correction. Final report title is "Analysis Calculation Based Correction Fiscal Tax Law Number 36, 2008 In KPRI Dharma Karya Palembang." The results showed, among others; KPRI Dharma Karya Palembang include the income and expenses that are not recognized under the Tax Law No. 36 of 2008 and have not done the calculation of the fiscal correction based Tax Law No. 36 of 2008 on the Calculation Report Operating Results KPRI Dharma Karya Palembang so the margin does not constitute taxable profit. In this case, you should Costs under the Tax Law number 36 of 2008 on the report the calculation of operating results KPRI Dharma Karya Palembang which is not a deduction from the calculation results of taxable business should be adjusted and KPRI Dharma Karya Palembang do fiscal correction against taxable income tax with reference to tax law number 36 2008.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Financial Statement, Fiscal Correction, Calculation Reports Operating Results. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Journal |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 25 Jul 2017 06:40 |
| Last Modified: | 25 Jul 2017 06:40 |
| URI: | http://eprints.polsri.ac.id/id/eprint/3760 |
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