Kemampuan Koperasi Jasa Keuangan Syari’ah Baitul Maal Wat Tamwil Sakinah Sebagai Badan Usaha Kena Pajak Dalam Mematuhi Ketentuan Dan Peraturan Perpajakan Atas Pajak Penghasilan Terhutang Badan Tahun 2010

Oleh :
Henggar Arumbagasti Nagagini - F3408103 - Fak. Ekonomi dan Bisnis

The purpose of this research are evaluating and calculating income tax in KJKS BMT Sakinah in 2010. The research was done by comparing between theory and a case study in KJKS BMT Sakinah. The data come from commercial financial report on 2010. KJKS BMT Sakinah didn’t make fiscal financial report fulfil their tax payable. So, must make fiscal correction in commercial financial report. The analysis result shows the difference of revenue and costs conception. The different of that revenue and costs conception is caused by the different of time recognition between commercial financial report and fiscal financial report. From the calculating result, net profit before the researcher makes fiscal correction is Rp.127.207.948,55 and net profit after fiscal correction is Rp 9.750.100,00. The conclusion of this research are KJKS BMT Sakinah didn’t arrange fiscal financial report and must do fiscal correction. KJKS BMT Sakinah didn’t know about new taxation rules and must do up date. KJKS BMT Sakinah must have employee who responsible in taxation.