ANALYSIS OF INCOME TAX CALCULATION BASED ON LAW NUMBER 36 OF 2008 AT FISHERIES COLLECTOR TRADERS

Putong, Ivonne H. and Limpeleh, Roslina and Kaunang, Anneke M and Awuy, Roosye (2019) ANALYSIS OF INCOME TAX CALCULATION BASED ON LAW NUMBER 36 OF 2008 AT FISHERIES COLLECTOR TRADERS. Scientific Research Journal (SCIRJ), VII. pp. 7-13. ISSN ISSN 2201-2796

[img] Text
scirj-P0619658.pdf

Download (196kB)
Official URL: http://www.scirj.org

Abstract

The purpose of this research was to determine the suitability of the Income Tax Law Number 36 of 2008 with the calculation of income tax for CV. K's fisheries collectors. The analytical method used in this research is a descriptive / comparative analysis, namely an analysis that describes, and compares the calculation of corporate income tax, according to the company with the calculation of income tax according to the tax law. The results of the research indicate that the corporate tax calculation is not in accordance with the Income Tax Law No. 36 of 2008. (1). The company has compiled financial statements based on tax regulations but does not complete the reporting requirements, Annual Notification Letter, Corporate Income Taxes that companies should make nominative reports for entertainment costs. (2). The company uses the wrong rate classification. Income of companies totaling more than IDR 4.8 billion but less than IDR 50 billion uses tax rates {0.25 - (0.6 Billion / Gross Income)} x Taxable Income. In 2017 the company uses the Agency's tax calculation rate for income above IDR 50 billion. This has resulted in the company becoming more paid in 2017. Companies can submit corrective tax returns for 2017 and the process of overpayment.

Item Type: Article
Subjects: B Perpajakan > BD Karya Ilmiah
Divisions: Niaga > Jurusan Akuntansi
Depositing User: Operator
Date Deposited: 06 Feb 2020 15:28
Last Modified: 06 Feb 2020 15:28
URI: http://repository.polimdo.ac.id/id/eprint/2013

Actions (login required)

View Item View Item