CORPORATE INCOME TAX ACCOUNTING ANALYSIS AT PT. HASJRAT ABADI TOBELO DISTRICT
Keywords:
Pajak penghasilanAbstract
In line with the development of economy, technology, information, social, and politics, it is necessary to make changes to the laws on tax regulations where the government replaces the corporate tax collection system from the Official Assessment System to the Self Assessment System where companies are authorized to calculate and report the amount of income tax. Income is calculated to determine the amount of tax payable obtained by individuals or entities. Corporate income tax has rules that have been stipulated by the Income Tax Law, including mentioning the existence of costs that are not allowed to reduce tax income. The purpose of this study is to determine and re-analyze the calculations made by PT. Hajrat Abadi Tobielo has complied with the tax laws and regulations, where it was found that there was a comparison of records and reports between the company and the head office. From the research conducted by the author, it is true that PT. Hasjrat Abadi Tobielo has made recording errors that are not in accordance with the rules recognized by tax laws.
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