Institusion
Universitas Muhammadiyah Palembang
Author
Faisyal Azzis Rahmawan, NIM.222016101.M
Subject
akuntansi pajak
Datestamp
2020-09-29 03:52:32
Abstract :
Abstract : The objective of study was to find out income tax calculation (PPh) article 29 in minimizing fiscal correction on CV. Cipta Citra Pratisara. This study was descriptive reseach. The data used in this study was primary and secondary data with the technique for collecting the used in this study were interview with related parties and documentation of financial report and data relating to income tax 29. The method of analysis data used in this study were qualitative and quantitative methods. The technic of analyzing the data used in this study was qualitative analysis. The result of this reseach found that calculating income tax 29 article the company hastax been carried out in accordance with the act of taxation no.36, in 2008 because there were differences of calculating income tax. Because of fiscal correction to a company then it was know that there was on underpayment of PPh article 29.
Keywords ; article 29, income tax correction, fiscal