Evaluasi penentuan pajak penghasilan badan firma Asatex tahun 2006

Oleh :
Putri Atika Khoir - F3404050 - Fak. Ekonomi dan Bisnis

ABSTRAK Satex Firm is o ne of textile companies in Surakarta located in 20th Sam Ratulangi Street, Gremet, Manahan, Surakarta. As an executive branch, Asatex Firm is o ne of tax-dodgers. Therefore, besides organizing a commercial financial statement, Asatex Firm must also report the fiscal financial statement as determining base of the number of tax that must be paid in every period. There has a differentiation of cost confession in fiscal financial statement. Therefore, Asatex Firm needs to conduct reconciliation or a correction fiscally based o n the existing tax regulations Data analysis conducted by the writer to the fiscal profit and loss in 2006 of Asatex Firm found evidences that there have some differentiation of cost confession that is appropriate with the existing Tax Regulation. The differentiation include another marketing costs confession, subscribe to a newspaper, bank administration, another bank administration and public, and another tax. The differentiations also occur in office equipment reduction of costs confession as much as Rp 974.175,21 and the office vehicle as much as Rp 325.000,00 for 2006. Those costs do not allowed to be admitted based o n taxation.The differentiations of confession caused a differentiation o n clean profit reported fiscally for about Rp 171.837.002,36 Based o n those evidences, so the writer gives some suggestions to Asatex Firm for the next periods, those are: in managing of fiscal financial statement of Asatex Firm that should be guided by the existing Tax Regulations. Besides, in costs confession, it is better if they are guided by the Tax Regulations and Government Regulations, so the financial statement organizing is appropriate with tax regulations, and they should to up-date the tax reference, so if there is any new changing or determining of taxation, they are able to adjust and apply them fast.