STUDI PERBANDINGAN NILAI LABA BERSIH ANTARA METODE PENCATATAN PENYUSUTAN YANG DILAKUKAN PERUSAHAHAN DENGAN UU PERPAJAKAN NO. 17 TAHUN 2000: (Kasus pada PT. Dwi Gunung Putera di Bandar Lampung)
Abstract: The preparation of
financial statements for fiscal purposes, has no provisions that must be
complied with in the Tax Act No. 17 of 2000. However, often occur in the
preparation of the financial statements prepared by the company's fiscal. The purpose
of this study was to determine whether there is a difference between the straight-line
method to the declining balance method at the company. The hypothesis is that
the cost of depreciation of fixed assets is greater than the company calculated
depreciation calculations by Tax Law No.. 17 of 2000, which is caused by
differences in the calculation method used and the amount of rates. The
analysis used was a qualitative analysis and quantitative analysis. From the research
and analysis done can be seen the difference net profit before tax of the company
is Rp. 210 438.550 and net profit before tax is a tax of Rp. 216.056.782. Resulting
in the difference in the amount of tax of Rp. 1,685,469.66. Or in other words,
the state income from taxes on the difference between the methods of recording methods
used by the company with the method according to the Tax Law No. 17 of 2000 was
reduced by Rp1.685.469, 66. On this mistake, companies subject to administrative
sanctions 2% since the tax up to the issuance SKPKB. The administrative penalty
calculation is 2% x Rp. = 1,685,469.66. Interest is added to the amount of the
tax deficiency owed tersebut.Untuk deal with them, then the company should use
the declining balance method used by taxation, so there is no imposition of administrative
sanctions by 2% in the financial statements.
Keywords: Financial statement,
Fiscal purposes, Tax Act No. 17 of 2000
Penulis: Gatot Hidayat, Daniel
Yulian, Riswan
Kode Jurnal: jpakuntansidd110088
