PENGARUH UNDANG-UNDANG PERPAJAKAN NO. 17 TAHUN 2000 TERHADAP LABA AKUNTANSI PERUSAHAAN (Studi Kasus Pada Perusahaan Kecap Eka Jaya Madiun)

Dessyanti Apsari

Abstract


Financial report from the company is useful for intern and extern like creditor stock holder and government. Complete financial report according Standart Akuntansi Keuangan (SAK) 1999 about pair of scales, profit and loss report, changing of financial situation report (which appear in many ways like flow cash report or flow fund report), note and another report.
According the background problem above so could be taken solve of the problem: How influence about the different accountancy treatment to income and the cost to tax income and financial report.
The purpose of this experiment is (1) to know: How influence about the different accounting treatmen to income and the cost to tax income and financial report. The benefit is: (1) the company, to gibe idea about the way to arrange financial report with trax law so the company can experiment. Data analysis which used in this experiment is analysis loss and profit of commercial reconciles calculate and fiscal and analysus loss fiscal calculate.
According the result can be resumed: in this experiment in Kecap Eka Jaya Madiun Corp., in 2003 amount which must be paid according the role of tax (UU NO 17 2000) Rp 248.159.730 than amount of tax which delayed Rp 12.305.222.

 

Keyword : undang-undang perpajakan; laba akuntansi perpajakan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-dessyantia-1233-PENDAHUL-N.pdf


Keywords


undang-undang perpajakan; laba akuntansi perpajakan