ANALISIS KOREKSI FISKAL SPT BADAN PT. PRIMA KARYA SARANA SEJAHTERA

  • Nur Fadilah Amirayanti Gasba

Abstract

NUR FADILAH AMIRAYANTI GASBA. 2018. Skripsi. Corporate Tax Return Fiscal Correction Analysis of PT Prima Karya Sarana Sejahtera by Dr. Muchtar Sapiri, S.E, M.M, M.Kes. and Thanwain, S.E, M.Si


The purpose of this research is to analysis the corporate tax return fiscal correction of PT Prima Karya Sarana Sejahtera has complied with the tax regulation.


The object of this research is PT Prima Karya Sarana Sejahtera. Analysis method that used is descriptive comparative by comparing financial statement of PT Prima Karya Sarana Sejahtera with tax regulation and corporate tax return fiscal correction.


The result of this research shows that there is difference in tax calculation. The amount of tax payable according to the company are Rp 400,800,815 while according to tax regulation are Rp 514,159,281. So there are difference of Rp 113,358,466. The difference caused by there is correction made by fiscus, both those relating to positive and negative corrections. The amount of positive corrections are Rp 777.500.000, while the negative corrections are Rp 300,175,000

Published
Aug 25, 2020
How to Cite
GASBA, Nur Fadilah Amirayanti. ANALISIS KOREKSI FISKAL SPT BADAN PT. PRIMA KARYA SARANA SEJAHTERA. Economics Bosowa, [S.l.], v. 6, n. 003, p. 68-77, aug. 2020. ISSN 2477-0655. Available at: <http://economicsbosowa.unibos.id/index.php/eb/article/view/355>. Date accessed: 29 sep. 2020.