ANALISA ATAS LAPORAN KEUANGAN KOMERSIAL DENGAN LAPORAN KEUANGAN FISKAL BERDASARKAN UU PPh No. 17 TAHUN 2000 TENTANG PAJAK PENGHASILAN

ARIS YUNAIKA

Abstract


This research was analyzed in descriptive way by presenting any theories and applications of Financial Accounting Standards on income and expenses.From the results of the company?s accounting, the income gained was in amount to Rp. 714.689.620,- and the expenses spent was Rp. 256.392.995,5,-; while according to income tax was Rp. 708.115.070,- and any charges recognized was Rp. 253.345.145,5. It can be known from these that the acknowledgement of any income and expenses had effect on financial statement presented, that was, Balance Statement and Profit-Loss Statement.
Based such conclusion, it is important for CV. Berkah to make financial statement according Financial Accounting Standards in order for being able to present the statement ordinarily and easy to understand by external party. However, in regard to meet its taxation obligations, it must refer and establish on the basis of the prevailing Income Tax Act mainly for the acknowledgement of any income and charges. In addition, the firm should use depreciation of fixed assets compatible with Financial Accounting Standards in order for knowing the economic period of such assets, and when they would be too old and unfeasible to use, they would likely be replaced with the new ones. For those which lost of their utility terms, CV Berkah should not recalculate it again, for it would give affect on the magnitude of the tax must be paid by the firm.

 

Keyword : ANALISA; Pajak; PPh No. 17 TAHUN 2000

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/44/jiptummpp-gdl-s1-2005-arisyunaik-2163-PENDAHUL-N.pdf


Keywords


ANALISA; Pajak; PPh No. 17 TAHUN 2000