Romiyatun, Bekti (2002) ANALISIS BEDA TETAP DAN WAKTU ATAS PENGAKUANPENDAPATAN DAN BIAYA (BEBAN) BERDASARKAN PERATURAN PERPAJAKAN SEBAGAI DASAR PENYUSUNAN LAPORAN KEUANGAN FISKAL PADA PT. DIPTA SUNRISE NUSANTARA PANDAAN.
Full text not available from this repository.Abstract
The study is case at PT. Dipta Sunrise Nusantara Pandaan titled “Analysis of Permanent Differences and Timing Differences over recognizing to earning and expense base on the rule of tax as basic organizing of fiscal financial report at PT. Dipta Sunrise Nusantara Pandaan”.The purpose of this research is to analyze the recognizing difference to earning and expences according to SAK and Tax Laws, to analyze summarizing of fiscal financial report and to determine amount of actual payable earning tax.Data analyze was done by quantitative methods, that is by using numeric to manage company financial data. The stages to do is classifying earning and cost according to SAK and Tax Laws, counting Fix asset depreciation according to Tax Laws organizing fiscal financial report and counting payable actual earning tax according to Tax Laws.From result of data analysis known that between commercial financial report and fiscal financial report existing two different in recognizing earning and expense that is permanent differences and timing differences. Including the permanent differences is vehicle depreciation expense to directors, contribution, vehicle and transportation expense, and miscellaneous expense. But the timing differences includes manufacture and office depreciation expense, machine depreciation expense, vehicle depreciation expense (box mobile) and office inventory depreciation expense.The result of permanent differences and timing differences over the recognizing of earning and expense showed the difference in amount of taxable earning (earning before tax between commercial and fiscal). Because of the difference in amount of earning results an excess of tax paid.According the conclusion above is better for company to organize two financial reports that is commercial and fiscal to facilitate in counting payable actual of earning tax. Management party is hoped to follow up information developing about taxation and make planning of tax to minimize the amount of payable tax without disobey the valid rule of tax.
| Item Type: | Article |
|---|---|
| Subjects: | Collections > Koleksi Perpustakaan Di Indonesia > Perpustakaan Di Indonesia > JIPTUMM > S1-Final Project > Dept. Of Accounting > 2002 > Even Semester |
| Divisions: | Universitas Komputer Indonesia > Perpustakaan UNIKOM |
| Depositing User: | Admin Repository |
| Date Deposited: | 16 Nov 2016 07:39 |
| Last Modified: | 16 Nov 2016 07:39 |
| URI: | http://repository.unikom.ac.id/id/eprint/4046 |
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