Analisis Akuntansi Pajak Penghasilan Badan Pada CV. Bintang Sarana Andalan
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Institusion
Politeknik Negeri Bengkalis
Author
Widiyanti, Wita
Subject
562 Akuntansi
Datestamp
2024-09-05 07:56:05
Abstract :
Tax revenue is one aspect of organizing state development. One type of tax that makes the largest contribution to domestic tax revenue is income tax. Every year after the tax year ends, taxpayers will fulfill their obligations to fill out and submit the annual Corporate Income Tax Return (SPT) which is a means for taxpayers to report as well as calculate and determine the amount of income tax payable in the tax year concerned. The purpose of this research is to analyze the application of income tax accounting at CV. Bintang Sarana Andalan whether it is in accordance with the Income Tax Law. This research is descriptive research using a descriptive qualitative and descriptive quantitative approach. Research data obtained from CV. Bintang Sarana Andalan with data collection techniques through interviews and documentation.
Tax revenue is one aspect of organizing state development. One type of tax that makes the largest contribution to domestic tax revenue is income tax. Every year after the tax year ends, taxpayers will fulfill their obligations to fill out and submit the annual Corporate Income Tax Return (SPT) which is a means for taxpayers to report as well as calculate and determine the amount of income tax payable in the tax year concerned. The purpose of this research is to analyze the application of income tax accounting at CV. Bintang Sarana Andalan whether it is in accordance with the Income Tax Law. This research is descriptive research using a descriptive qualitative and descriptive quantitative approach. Research data obtained from CV. Bintang Sarana Andalan with data collection techniques through interviews and documentation.
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