Zuriana, Zuriana (2010) ANALISIS REKONSILIASI FISKAL DALAM PEMENUHAN PPH TERUTANG DIKAITKAN DG PSAK NO.46 TTG AKUNTANSI PAJAK PENGHASILAN PADA PT. MADANI SECURITIES. S1 thesis, Universitas Mercu Buana.
|
Text (HAL COVER)
1. cover.pdf Download (45kB) | Preview |
|
|
Text (ABSTRAK)
2. abstract.pdf Download (38kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
3. bab 1.pdf Restricted to Registered users only Download (33kB) |
|
|
Text (BAB II)
4. bab 2.pdf Restricted to Registered users only Download (172kB) |
|
|
Text (BAB III)
5. bab 3.pdf Restricted to Registered users only Download (49kB) |
|
|
Text (BAB IV)
6. bab 4.pdf Restricted to Registered users only Download (80kB) |
|
|
Text (BAB V)
7. bab 5.pdf Restricted to Registered users only Download (24kB) |
|
|
Text (DAFTAR PUSTAKA)
8. daftar pustaka.pdf Restricted to Registered users only Download (241kB) |
Abstract
If during the company recognizes the amount of estimated income tax on the income statement in accordance with the amount payable according to the SPT method based on the tax payable, then the application of PSAK No. 46 the number of recognized income tax expense consists of two main elements of current tax (current tax) and tax liabilities (deferred tax). Current tax is the amount of income tax payable on taxable income period, while deferred tax is a burden or tax benefits due to temporary differences and tax loss carry forward the future. Research methods used in the form of descriptive research. To obtain the data needed in the writing of this thesis, the author of data collection activities by field research (field research) and research library (library research). The data has been collected and analyzed by qualitative descriptive analysis method and quantitative descriptive. The results of this research, there are fiscal correction that does not cause the income tax burden is now on the year. Application of PSAK No. There are 46 temporary differences according to the company with the author. Keywords: Fiscal Reconciliation, PSAK No. 46, Taxes and Tax Deferred now Jika selama ini perusahaan mengakui jumlah taksiran pajak penghasilan di laporan laba rugi sesuai dengan jumlah yang terutang menurut SPT berdasarkan tax payable method, maka dengan berlakunya PSAK No. 46 jumlah beban pajak yang diakui terdiri dari dua unsur utama yaitu pajak kini (current tax) dan pajak tangguhan (deferred tax). Pajak kini merupakan jumlah PPh terutang atas Penghasilan Kena Pajak periode berjalan sedangkan pajak tangguhan merupakan beban atau manfaat pajak akibat adanya perbedaan temporer dan tax loss carry forward masa yang akan datang. Metode penelitian yang digunakan berupa penelitian deskriptif. Untuk memperoleh data yang diperlukan dalam penulisan skripsi ini, penulis melakukan kegiatan pengumpulan data dengan cara penelitian lapangan (field research) dan penelitian kepustakaan (library research). Data yang telah terkumpul kemudian dianalisis berdasarkan metode analisis deskriptif kualitatif dan deskriptif kuantitatif. Hasil dari penelitian ini, terdapat koreksi fiskal yang tidak menimbulkan beban pajak penghasilan kini pada tahun yang bersangkutan. Penerapan PSAK No. 46 terdapat perbedaan temporer menurut perusahaan dengan penulis. Kata kunci : Rekonsiliasi Fiskal, PSAK No. 46, Pajak Kini dan Pajak Tangguhan
Actions (login required)
 |
View Item |
