Analisis Penerapan Koreksi Fiskal Atas Pendapatan, Beban, dan Pajak Tangguhan dalam Rangka Menghitung PPh Terutang PT. Gresik Migas (PERSERODA)

Iswanto, Syahrani Amadea (2024) Analisis Penerapan Koreksi Fiskal Atas Pendapatan, Beban, dan Pajak Tangguhan dalam Rangka Menghitung PPh Terutang PT. Gresik Migas (PERSERODA). Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen, 3 (2). pp. 36-51. ISSN 2962-0813

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Abstract

Profit and loss report and balance sheet of PT. Gresik Migas, which adheres to Financial Accounting Standards (SAK), is included in financial reports based on research. Both internal and external parties use this report to calculate taxable income and make decisions. According to Income Tax (PSAK) No. 46, fiscal corrections are made to business income. These adjustments may be positive or negative. Fiscal adjustments address permanent and temporary gaps, resulting in fixed differences (retained earnings and transportation costs) and temporary differences (salary costs, taxes, communications, newspapers, cars, and human resource development). Higher profit margin for PT. Gresik Migas is affected by cost, sales and tax burdens of 0.20% in 2021–2022.

Item Type:	Article
Uncontrolled Keywords:	Income Statement and BalanceSheet, Income Tax (PSAK) No.46, Fiscal Adjustment
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Syahrani Amadea Iswanto
Date Deposited:	15 Aug 2024 04:15
Last Modified:	15 Aug 2024 04:15
URI:	http://eprints.umg.ac.id/id/eprint/11145

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