BOOKTAXDIFFERENCESINLARGETRADINGSUB-SECTORCOMPANIES

A. Ilmiyono, Yohanes Indrayono, H. ., Sharah Salsabila
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Abstract

Taxes play a very important role as a source of state revenue. The existence of corporate obligations as corporate taxpayers results in the implementation of bookkeeping compiled based on General Provisions and Tax Procedures. The purpose of this study is (1) To explain the application of PSAK 46 regarding income tax accounting in large trading subsector companies listed on the Indonesia Stock Exchange. (2) To explain the application of the income tax laws to large trading subsector companies listed on the Indonesia Stock Exchange. (3) To explain the differences between commercial profits and fiscal profits after a fiscal reconciliation (correction) is made to a large trading subsector company listed on the Indonesia Stock Exchange (4) To explain the comparison of compliance rates of large trading sub-sectors listed on the Indonesia Stock Exchange in 2016 -2018 in the Income Tax ActThis research was conducted on large trading sub-sector companies listed on the Indonesia Stock Exchange in 2016 -2018. Samples used in this study were 6 companies. Samples were selected using the purposive sampling method. The analytical method used in this research is descriptive non statistic which functions as an analyzer of the collected data.The results of the study show that in the large trading sub-sector companies that have been analyzed, there are parts of deductible expenses to be used as non-deductible expenses, there is a lot of reserve fund fertilization so that it cannot reduce fiscal profit and there are companiesthat have participated in tax amnesty so that they get a profit on tax that should be owed. Related to the phenomena presented in the background of the study, the tax revenue from the wholesale trade sub-sector is not only from Income Tax Article 22 Imports, but from aspects of costs that cannot reduce fiscal profits (nondeductible expenses) included in Article 9 of the Tax Law Income so that the more costs that cannot be reduced in fiscal profit, the greater the tax burden owed. After a comparison, the fiscal reconciliation of PT Lautan Luas Tbk is a company that meets the Income Tax Act regulations.
BOOKTAXDIFFERENCESINLARGETRADINGSUB-SECTORCOMPANIES
税收作为国家收入的一个来源起着非常重要的作用。由于存在作为企业纳税人的企业义务,因此实行根据总则和税务程序编制的簿记。本研究的目的是(1)解释PSAK 46在印度尼西亚证券交易所上市的大型贸易子行业公司所得税会计中的应用。(2)解释所得税法对印尼证券交易所上市的大型贸易细分行业公司的适用。(3)为了解释对印尼证券交易所上市的大型贸易子行业公司进行财政对账(修正)后商业利润与财政利润之间的差异(4)为了解释2016 -2018年印尼证券交易所上市的大型贸易子行业在所得税法案中的合规率比较本研究以2016 -2018年印尼证券交易所上市的大型贸易子行业公司为研究对象。本研究的样本为6家公司。采用目的抽样法选取样本。本研究中使用的分析方法是描述性非统计量,它对所收集的数据进行了分析。研究结果表明,在已分析的大型贸易细分行业公司中,存在部分可抵扣费用被用作不可抵扣费用的现象,存在大量的备付金使用,使其不会减少财政利润,存在参与税收特赦的公司,使其在应缴的税款上获得利润。与本研究背景所呈现的现象相关,批发贸易子行业的税收收入不仅来自所得税第22条的进口,而且来自税法第9条所包含的不能减少财政利润的成本(不可抵扣费用)方面的收入,因此财政利润中不能减少的成本越多,所欠的税收负担就越大。经比较发现,PT Lautan Luas Tbk的财务对账是一家符合所得税法规定的公司。
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