Mekanisme Perhitungan PPH Badan pada UD.
Mitra Abadi Sejahtera di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Anggasta, Giovani
Subject
HF5601 Accounting
Datestamp
2021-01-25 06:27:08
Abstract :
With the diversion of tax laws, makes many people who do not understand about tax obligations, primarily an individual or an entity that does not have tax consultant, which have not an update knowledge and mechanism on taxation in Indonesia. With these problem faced, there are the solutions given in this paper is about mechanism of calculating corporate income tax at UD. Mitra Abadi Sejahtera. This research have purpose to describe the mechanism of calculating corporate income tax at UD. Mitra Abadi Sejahtera. To achieve this goal the data analysis is done by collecting the cash book, bank book, a warehouse stock, and purchase orders. From this data we will be creating financial statements which became the basis for tax calculation. The results showed that from financial statements that have been made can be known : profit earned, assets and total tax payable. The conclusion of the research is the company has not been doing the accounting in accordance with generally accepted accounting principles. The company has never made financial statements so the owner never knew its earnings and assets value precisely. The company has been using a calculation norm to calculate its tax obligations, the value of taxes paid does not fit with the fact because it uses interpretation of the owner. A recommendation from this results are the company should do the bookkeeping in accordance with generally accepted accounting principles and financial reporting so the owner can determine its earnings and it assets value definitely and firm's bookkeeping should be used to calculate the tax obligations so the value of the tax paid is in accordance with the reality.
With the diversion of tax laws, makes many people who do not understand about tax obligations, primarily an individual or an entity that does not have tax consultant, which have not an update knowledge and mechanism on taxation in Indonesia. With these problem faced, there are the solutions given in this paper is about mechanism of calculating corporate income tax at UD. Mitra Abadi Sejahtera. This research have purpose to describe the mechanism of calculating corporate income tax at UD. Mitra Abadi Sejahtera. To achieve this goal the data analysis is done by collecting the cash book, bank book, a warehouse stock, and purchase orders. From this data we will be creating financial statements which became the basis for tax calculation. The results showed that from financial statements that have been made can be known : profit earned, assets and total tax payable. The conclusion of the research is the company has not been doing the accounting in accordance with generally accepted accounting principles. The company has never made financial statements so the owner never knew its earnings and assets value precisely. The company has been using a calculation norm to calculate its tax obligations, the value of taxes paid does not fit with the fact because it uses interpretation of the owner. A recommendation from this results are the company should do the bookkeeping in accordance with generally accepted accounting principles and financial reporting so the owner can determine its earnings and it assets value definitely and firm's bookkeeping should be used to calculate the tax obligations so the value of the tax paid is in accordance with the reality.
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