Bukti Plagiarism Check on Journal : ANALYSIS OF INCOME TAX CALCULATION BASED ON LAW NUMBER 36 OF 2008 AT FISHERIES COLLECTOR TRADERS"

Putong, Ivonne H. and Manginsela, Antonius PG and Limpeleh, Roslina and Kaunang, Anneke M (2019) Bukti Plagiarism Check on Journal : ANALYSIS OF INCOME TAX CALCULATION BASED ON LAW NUMBER 36 OF 2008 AT FISHERIES COLLECTOR TRADERS". Scientific Research Journal (SCIRJ).

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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).

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