Marleni, - (2014) PERHITUNGAN KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL UNTUK MENETAPKAN PAJAK PENGHASILAN BADAN PADA PT MEGA UTAMA MEDICA. Other thesis, Politeknik Negeri Sriwijaya.
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Text (BAB II TINJAUAN PUSTAKA)
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Abstract
The purpose of this final report is to determine the fiscal correction is based on tax law No. 36 of 2008 on the financial commercial statements of PT Mega Utama Medica in 2012. Authors get the data from PT Mega Utama Medica with interviews and observations, in addition to the writer got the information from the study of literature and field research. The data used in this report is the Income Statement PT Mega First Medica in 2012 and SPT 1771 PT Mega Primary PPH Board Medica in 2012. Based on the analysis that has been done and compared with commercial financial statements with fiscal reports are based on the rules of Law tax No. 36 of 2008 the profits generated is different. This difference occurs because the correction of the fiscal costs and earnings in the commercial financial statements based on tax regulations Keywords: Income Tax, Fiscal Correction.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Income Tax, Fiscal Correction |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 22 Jan 2016 03:11 |
| Last Modified: | 22 Jan 2016 03:11 |
| URI: | http://eprints.polsri.ac.id/id/eprint/445 |
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