Analisis Perhitungan SHU Fiskal Berdasarkan UU No 17 Tahun 2000 dan 36 Tahun 2008 Pada Koperasi Pegawai Logistik Bulog Divisi Regional Sumatera Selatan

FERNANDO, RICO (2015) Analisis Perhitungan SHU Fiskal Berdasarkan UU No 17 Tahun 2000 dan 36 Tahun 2008 Pada Koperasi Pegawai Logistik Bulog Divisi Regional Sumatera Selatan. Other thesis, Politeknik Negeri Sriwijaya.

[img]
Preview
Text (COVER)
COVER.pdf

Download (1MB) | Preview
[img]
Preview
Text (BAB I PENDAHULUAN)
BAB I.pdf

Download (315kB) | Preview
[img]
Preview
Text (BAB II TINJAUAN PUSTAKA)
BAB II.pdf

Download (284kB) | Preview
[img] Text (BAB III GAMBARAN UMUM)
BAB III.pdf
Restricted to Repository staff only

Download (501kB)
[img] Text (BAB IV PEMBAHASAN)
BAB IV.pdf
Restricted to Repository staff only

Download (347kB)
[img]
Preview
Text (BAB V SIMPULAN DAN SARAN)
BAB V.pdf

Download (90kB) | Preview
[img]
Preview
Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf

Download (6kB) | Preview

Abstract

ANALYSIS OF CALCULATION OF SHU FISCAL BY LAW NUMBER 36 OF 2008 AND LAW NUMBER 17 OF 2000 Rico Fernando Email: Effendy_rfn24@yahoo.com Majoring Accounting State Polytechnic of Sriwijaya Fiscal reconciliation performed by the taxpayer because there are differences in the calculation, in particular accounting profit (commercial) with income taxation according to (fiscal). Fiscal reconciliation is the ratio between the commercial financial statements with the financial statements of tax. One post (account) is corrected is depreciation expense, kind of - kind costs, as well as income others. Cooperatives should make adjustments and fiscal correction for multiple accounts, because of the permanent differences and timing differences of the costs that are not recognized by Low Number 36 Of 2008 and Law Number 17 Of 2000. The following account of the difference is related to permanent differences consist of other costs, maintenance costs, other administrative expenses, the cost of electricity, water, telephone, fuel costs, and other income. While the time difference is the cost of depreciation.

Item Type: Thesis (Other)
Uncontrolled Keywords: Reconciliation Fiscal, UU Number 17 Year 2000 and 36 year 2008, Account Commercial
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 29 Feb 2016 02:53
Last Modified: 29 Feb 2016 02:53
URI: http://eprints.polsri.ac.id/id/eprint/2610

Actions (login required)

View Item View Item