Evaluasi Perhitungan Pajak Penghasilan Badan Kpri ”Sejahtera P&K” Surakarta Tahun 2010

Oleh :
Marta Nungki Haryanto - F3308075 - Fak. Sastra dan Seni Rupa

Frequent changes in legislation led to all parties as the taxpayer should be kept up to date understanding of legislation for the purposes of paying taxes. Income Tax bodies one component of income tax is quite complex because the taxpayers have to adjust your body between the commercial financial statements with fiscal financial statements. KPRI "Sejahtera P & K" has been recorded as corporate taxpayers who each year must calculate and pay the corporate tax adjusment between commercial financial statements with fiscal financial statements. authors conducted research on corporate tax calculation, so that the financial statements KPRI "Sejahtera P & K" in accordance with Undang-Undang Rebuplik Indonesia Nomor 36 Tahun 2008. Author in conducting research on KPRI "Sejahtera P & K" discovered archival file onthe financial statements so that the research materials as directed on the financial statements: balance sheet, income statement and a list ativa remains to evaluate the loss of tax calculation. From the research, the authors found file the weaknesses and strengths in KPRI "Sejahtera P & K". The disadvantage KPRI "Sejahtera P & K" still to give costs and income taxes according to law can not be deducted in reporting the rest of the business. Excess KPRI "Sejahtera P & K" has done well keeping each period and in doing so timely year SPT does not exceed the month of March 31 proved KPRI "Sejahtera P & K" as good taxpayers who comply with taxation legislation.