Evaluasi penghitungan pajak penghasilan badan tahun 2007 pada PT. Segoro Mas Solo

Angjala, Riang

× PT. Segoro Mas Solo is one of companies running in furniture export-import, located in Solo-Sragen Highway km 7,5 Gerdu, Jetis, Jaten, Karanganyar. As an enterprise, PT. Segoro Mas Solo constitutes a tax obligator. Therefore, in addition to developing commercial financial statement as the basis of determining the amount of tax it should pay every period. There is a difference of commercial revenue and expense acknowledgment and the fiscal one, this PT. Segoro Mas Solo should conduct the fiscally reconciliation or correction. The data analysis the author had done on the profit-cost balance and report in PT. Segoro Mas Solo in 2007 period found evidence that there is a difference or revenue and expense acknowledgment consistent with the prevailing taxing provision. Such difference includes the other public administration expense acknowledgment of Rp 19,638,214. Other difference also occurs in the health expense acknowledgment of Rp 8,310,110. The other expense acknowledgment also differs as much as Rp 344,000. In addition, the acknowledgment of account service, contribution, direction, revenue tax, and bank’s interest expenses are also difference. Such accounts are not allowed for the taxing acknowledgment. The differences of acknowledgment result in the difference of net profit reported commercially and fiscally, the commercially net profit is Rp 19,683,168 and the fiscally net profit is Rp 53,137,165. The findings above make the author gives some recommendation and suggestion to PT. Segoro Mas Solo for the next period. They include in developing the commercial financial statement, PT. Segoro Mas Solo should always refer to the Financial Accounting Standard (SAK), meanwhile in developing the fiscal financial statement it should refer to the existing taxing provision so that the financial statement arranged can be satisfactory commercially and fiscally. It should keep the tax reference up-to-date so that it will adjust to and apply the change or the new taxing provision immediately. Key word: Commercial financial statement = Laporan keuangan komersial. Fiscal financial statement = Laporan keuangan fiskal.

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Penulis Utama	:	Riang Angjala
Penulis Tambahan	:	-
NIM / NIP	:
Tahun	:	2009
Judul	:	Evaluasi penghitungan pajak penghasilan badan tahun 2007 pada PT. Segoro Mas Solo
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2009
Program Studi	:	-
Kolasi	:
Sumber	:	UNS-F. Ekonomi Prog. Studi DIII Perpajakan-F.3404056-2009
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Sri Suranta, SE, M.Si, Ak.
Penguji	:
Catatan Umum	:
Fakultas	:	Fak. Ekonomi dan Bisnis

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