Analisis Perbedaan Peredaran Usaha pada SPT Tahunan Pajak Penghasilan Badan dengan Jumlah Penyerahan pada SPT Masa Pajak Pertambahan Nilai (Studi Kasus PT. TTI Tahun 2003-2007)

Gustiawan, Willson (2011) Analisis Perbedaan Peredaran Usaha pada SPT Tahunan Pajak Penghasilan Badan dengan Jumlah Penyerahan pada SPT Masa Pajak Pertambahan Nilai (Studi Kasus PT. TTI Tahun 2003-2007). JURNAL AKUNTANSI & MANAJEMEN, 6 (2). pp. 121-130. ISSN 1858-3687

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Abstract

Obligation of company on income tax and value added tax is related each other especially in income calculation. There is accounting dispute in company’s income calculation between Indonesian financial accounting principles and VAT regulation. According to VAT regulation, company must declare all the transfer of goods and services that be either objected to tax or not, in its VA Tax Return. Nevertheless, the disputation is not always an error or cheating in tax return reporting. This research examine the difference between income according to Annual Income Tax Return and amount of transfer of good and services that be subjected to tax according to Monthly VA Tax Return, with case study in PT Totoku Toryo Indonesia (PT. TTI) 2003-2007. Research method used is descriptive with the primary and secondary data. This research reveals the differences can be mentioned as time difference and amount difference. Another difference, named as other factor is not significant. Time difference is caused by Indonesian tax regulation. Amount difference is caused by company’s negligent in reporting VAT. The risk of that difference recognation is tax sanction. Whereas the advantage that differences recognition is company’s readiness to response tax audit and prepare a supporting documents, and finally to minimize correction of tax audit findings.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Administrasi Niaga > Prog.Studi Administrasi Bisnis-D3 > Jurnal/Karya Ilmiah
ID Code:440
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:01 Nov 2016 08:28
Last Modified:08 Nov 2016 13:53

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