Darsani, Neti Supriya (2010) Analisa Rekonsiliasi dan Laporan Keuangan Fiskal untuk Penetapan Pajak Penghasilan PT.Energy Management Indonesia (Persero). S1 thesis, Universitas Mercu Buana.
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Abstract
ABSTRACT The research is a case study at Stated Owned Company PT. Energy Management Indonesia (Persero) entitled “Analysis of The Reconciliation Commercial Financial Statement and Fiscal Financial Statement for Stipulated of Income Taxes at PT Energy Management Indonesia (Persero)”. The company’s financial statement has been prepared based on Financial Accounting Standart, it must be done by fiscal reconciliation process as an adjustment process to the taxation law. It is because the differences of the principal and the recognition method of revenue and expense between accounting and taxation. This research was using a descriptive quantitative and descriptive qualitative The purpose of this research is to evaluate company’s fiscal reconciliation that consist of permanent difference and timing difference, so the appropriate fiscal financial statement according to the taxation law could be obtained. The financial statement used in this research were financial statement for the year of 2008. The result that could be obtained from the fiscal reconciliation was positive fiscal reconciliation of 2008 for Rp. 1.422.485.449 that consisted of permanent difference of Rp. 1.035.960.817 and timing difference of Rp. 386.524.632
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 10 186 |
| Call Number: | SE/AK/10/340 |
| NIM/NIDN Creators: | 43208110131 |
| Uncontrolled Keywords: | PAJAK, fiscal reconciliation, permanent difference, timing difference. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 21 Oct 2010 09:54 |
| Last Modified: | 29 May 2017 04:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/23264 |
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