ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT REDSUN LESTARI TAHUN 2018

Abstract

Tax revenues in Indonesia mostly come from income tax, especially corporate income tax. The purpose of this research is to find out whether the calculation of Corporate Income Tax including the fiscal profit / loss statement compiled by the company is in accordance with the applicable tax provisions in Indonesia. The research method used is descriptive method. The results of this research are the fiscal corrections compiled by the company that are not in accordance with the provisions of taxation because there are still accounts that have not done fiscal correction, and the calculation of corporate income tax is also not in accordance with the taxation laws caused by fiscal correction errors and the application of the calculation of the Act Article 31E Income Tax.