scholarly journals ANALISA PENERAPAN PERHITUNGAN REKONSILIASI FISKAL TERHADAP LAPORAN KEUANGAN KOMERSIAL PT XYZ PADA WILAYAH KERJA KANTOR PELAYANAN PAJAK PULO GADUNG

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Deddy Dariansyah
Keyword(s):  
Income Tax ◽  
Financial Statements ◽  
Corporate Income Tax ◽  
Net Income ◽  
Financial Reports ◽  
Income Statement ◽  
Net Profit ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Commercial Accounting

ABSTRACTThis research was conducted to determine the application of fiscal reconciliation calculations tocommercial financial reports at PT XYZ, because there are differences in calculations, especially profit with commercial accounting and taxable profit (fiscal). To bridge the differences in commercial financial reports and more efficient fiscal financial reports, fiscal financial reports are prepared together with commercial financial reports, which means that even though commercial or business financial reports are prepared based on business accounting principles, taxation provisions are dominant in the reporting process. financial statements. This research method uses a Qualitative Descriptive approach, which describes making a fiscal reconciliation report on PT XYZ's commercial financial reports, as well as collecting a number of other supporting data to get a clear picture of the facts about the state of the 2019 Financial Statements at PT XYZ. The results of this study are the calculation of the Reconciliation Report in the framework of calculating the Corporate Income Tax from the tax profit / loss statement for December 31, 2019 with the net profit before tax based on the calculation in the December 31 commercial income statement obtained by PT amounting to Rp. After calculating the fiscal reconciliation of the commercial income statement, PT XYZ's net income before tax is Rp. 10,315,000,000. Keywords : Fiscal Reconciliation, Commercial Financial Reports, Corporate Income Tax ABSTRAKPenelitian ini dilaksanakan untuk mengetahui penerapan perthitungan rekonsilasi fiskal terhadap laporan keuangan komersial pada PT XYZ, karena adanya  perbedaan perhitungan, terutama laba akuntansi komersial dengan laba kena pajak (fiskal). untuk menjembatani adanya perbedaan dalam laporan  keuangan  komersial  dan  laporan  keuangan  fiskal  yang  lebih  efisien,  maka  LaporanKeuangan fiskal disusun bersama dengan laporan keuangan komersial, yang berarti bahwa meskipun laporan keuangan komersial atau bisnis disusun berdasarkan prinsip akuntansi bisnis, tetapi ketentuan perpajakan dominan dalam proses pelaporan penyusunan laporan keuangan. Metode penelitian ini menggunakan pendekatan Deskriptif Kualitatif, yaitu mendeskripsikan tentang membuat laporan rekonsiliasi fiskal atas laporan keuangan komersial PT XYZ, serta mengumpulkan sejumlah data data pendukung lainnya untuk mendapatkan gambaran fakta-fakta yang jelas tentang hal keadaan Laporan Keuangan Tahun 2019 pada PT XYZ tersebut. Hasil penelitian ini perhitungan Laporan Rekonsiliasi dalam rangka perhitungan Pajak Penghasilan Badan dari laporan Laba/Rugi fiskal untuk 31 Desember 2019 dengan Laba bersih sebelum pajak berdasarkan perhitungan dalam laporan laba-rugi komersial 31 Desember yang diperoleh PT sebesar Rp 11.317.000.000,-. setelah dilakukan perhitungan rekonsilasi fiskal atas laporan laba rugi komersial, laba bersih sebelum pajak menurut fiskal yang dimiliki PT XYZ adalah sebesar Rp. 10.315.000.000 . Kata kunci: Rekonsiliasi Fiskal, Laporan Keuangan komersial Pajak penghasilan Badan

scholarly journals ANALISIS KOREKSI FISKAL DALAM RANGKA PERHITUNGAN PPH BADAN PT. KAWANUA DASA PRATAMA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Felix Daniel Wongso ◽  
Jantje Tinangon ◽  
Stanley Walandouw
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Financial Statements ◽  
The State ◽  
Financial Accounting ◽  
Corporate Income Tax ◽  
Financial Reports ◽  
Taxable Income ◽  
Income Statement ◽  
A Company

PT.Kawanua Dasa Pratama is a company which is a resident and as an entity that has the responsibility to calculate, report, and deposit the tax payable to be paid to the State. However, there are problems that will occurred in the payment of taxes. This is due to the particular financial reports, especially income statement have commercial income statement and fiscal income statement. Both of them are distinctly different, from some point of views about Profit Commercial that refers to the Financial Accounting Standards, while referring to the Act Taxable Income - Tax Act applicable. These differences are simply found in the presence of income and expenses are recognized as income or expense by the company but are not recognized by the Tax. These differences require an adjustment or reconciliation so that the amount of corporate income tax payable are calculated by the company and the tax could be alike. The purpose of this study is to determine the fiscal income statement derived from the financial statements of fiscal correction in the commercial. In this study, obtained after correction of the fiscal profit of Rp 2.241.020.568 and had to pay tax of Rp 560.255.142.

scholarly journals KOMPARASI KINERJA KEUANGAN PERBANKAN SYARIAH BERBASIS PENDEKATAN LABA RUGI DAN NILAI TAMBAH

IKONOMIKA ◽  
2017 ◽  
Vol 1 (2) ◽  
pp. 157
Author(s):  
Yulianti Saifudin ◽  
Yayan Pribadi
Keyword(s):  
Value Added ◽  
Financial Statements ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Net Income ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Income Statement ◽  
Net Profit ◽  
Productive Assets

Abstract-The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets, NPM, and  BOPO. The Object used in this study are listed Islamic Bank at Bank Indonesia. Population of this research are the financial statements of Islamic Banks, while the sample used was the financial statements for 2010-2014 for each income statement and the value added statement.  Analysis tool used to prove the hypothesis of this study is an independent sample t-test.The results showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) there are significant differences between the Income Statement and Value Added Statement, while the BOPO ratio between the Income Statement and the Value Added Statement there is not a difference. 

scholarly journals Pengaruh Partisipasi Penyusunan Pajak Penghasilan Badan Yang Terutang Terhadap Kinerja Bagian PPh Badan Dengan Koreksi Fiskal Sebagai Penentu Kebijakan

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Bayu Adi ◽  
Moh Afrizal Miradji
Keyword(s):  
Income Tax ◽  
Financial Statements ◽  
Corporate Income Tax ◽  
Preparation Process ◽  
Corporate Tax ◽  
Financial Reports ◽  
Corporate Entity ◽  
Future Policy ◽  
The Many

According to Hidayat (2013) in terms of financial statements, there are many contradictions within the company and the many interests that exist within the company in preparing financial statements to prepare their taxes to be compiled as Corporate Tax Income Tax reports (Article 25 Income Tax) many conflicts in preparing corporate tax reports, starting from income tax article 21 to income tax article 25 of the profit / loss statement, so that the tax return can be reported as a corporate taxpayer, then in this case before reporting and avoiding tax errors, a fiscal correction is needed to carry out tax preparation. According to Agustina (2007) states that in the preparation of taxes it is necessary to have coordination from various parties who use interests in the use of company finances due to future policy determinants.From this research it is found that in the process of preparing corporate tax many companies do not correct fiscal financial reports, many accounts are not included in the tax calculation, so that if used can reduce the tax burden.In addition, companies can be used to gain investor trust and fairness entities.From expenditures and reports can show the fiscal can show the performance of Corporate Income Tax goes well.The second proof that in the tax preparation process using fiscal correction shows the fairness of a tax obligation.In this case the fiscal financial statements and if corrected fiscal will cause good corporate income tax performance.This shows that there are no tax arrears in a corporate entity because the company complies with company regulations.

scholarly journals DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS

2021 ◽  
Vol 5 (1) ◽  
pp. 35-46
Author(s):  
Joseph Tangon ◽  
Merry Ligia Sael ◽  
Ririn Fadilah Baso
Keyword(s):  
Qualitative Method ◽  
Financial Statements ◽  
Business Owners ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
Microsoft Access ◽  
Income Statement ◽  
Descriptive Approach

Abstract The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM  Keywords: Application design, financial report, SAK EMKM

ANALISIS RASIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT RAGA DANA SEJAHTERA CABANG PADANG

2021 ◽  
Author(s):  
Andre Arisandi
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This study was conducted to determine the level of profitability using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Raga Dana Sejahtera. The type of data used is secondary data obtained by the method of documentation taken from the published reports of BPR Raga Dana Sejahtera during the 2015-2019 period. This research was conducted using the 2015-2019 financial statements, namely the balance sheet and income statement. Based on the profitability analysis, it can be seen that ROA is in healthy condition and ROE is in less healthy condition. Then the bank's BOPO is in an inefficient position in managing operational costs to obtain operating income and the bank's NPM is said to be healthy in obtaining net income. The results showed that the level of bank profitability was quite stable and efficient in running company operations

scholarly journals Pengaruh Profitabilitas dan Manajemen Laba terhadap Pajak Penghasilan Badan Terutang

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Khoirotun Nisa ◽  
Khanifah Khanifah ◽  
Atieq Amjadallah Alfie
Keyword(s):  
Earnings Management ◽  
Income Tax ◽  
Stock Exchange ◽  
Profit Margin ◽  
Production Costs ◽  
Corporate Income Tax ◽  
Analysis Tool ◽  
Net Income ◽  
Manufacturing Companies ◽  
Net Profit

Abstract This study aims to examine the effect of profitability which is proxied by gross profit margin, net profit margin and earnings management on corporate income tax payable to manufacturing companies. In this study the gross profit margin measures the efficiency of calculating the cost of goods or production costs. Net profit margin measures net income after tax. And earnings management to find out the company's performance. This study used a sample of 63 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis tool uses descriptive statistical analysis test, classic assumption test and multiple linear regression using the SPSS program. In collecting the data, this study analyzes secondary data obtained from www.idx.co.id during the year of observation and the Indonesia Stock Exchange. The results showed that gross profit margin had a significant and negative effect on outstanding corporate income tax. Net profit margin does not have a significant effect on the income tax payable entity. While the earnings management variable has a significant and positive effect on the corporate income tax payable. Keywords: Outstanding Corporate Income Tax, Gross Profit Margin, Net Profit Margin, Earnings Management. Abstrak Penelitian ini bertujuan untuk menguji pengaruh profitabilitas yang diukur dengan margin laba kotor, margin laba bersih dan manajemen laba terhadap hutang pajak penghasilan perusahaan kepada perusahaan manufaktur. Dalam penelitian ini margin laba kotor mengukur efisiensi penghitungan biaya barang atau biaya produksi. Margin laba bersih mengukur laba bersih setelah pajak. Dan manajemen laba untuk mengetahui kinerja perusahaan. Penelitian ini menggunakan sampel 63 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada 2015-2017. Alat analisis menggunakan uji analisis statistik deskriptif, uji asumsi klasik dan regresi linier berganda menggunakan program SPSS. Dalam mengumpulkan data, penelitian ini menganalisis data sekunder yang diperoleh dari www.idx.co.id selama tahun pengamatan dan Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa marjin laba kotor memiliki pengaruh yang signifikan dan negatif terhadap pajak penghasilan badan. Margin laba bersih tidak memiliki pengaruh yang signifikan terhadap hutang pajak penghasilan badan. Sedangkan variabel manajemen laba berpengaruh signifikan dan positif terhadap hutang pajak penghasilan. Kata kunci: Margin Laba Kotor, Margin Laba Bersih, Manajemen Laba, Pajak Penghasilan

scholarly journals The essence of temporary differences under the conditions of changes in RSA 18/02 and convergence with IAS 12 “Income taxes” and their impact on the financial statements

2020 ◽  
Vol 9 (26) ◽  
pp. 415-422
Author(s):  
Liudmila B. Trofimova ◽  
Natalia A. Prodanova ◽  
Sara A. Nudel ◽  
Vadim A. Dikikh ◽  
Natalia V. Savina
Keyword(s):  
Income Tax ◽  
Financial Statements ◽  
Income Taxes ◽  
Corporate Income Tax ◽  
Consolidated Financial Statements ◽  
Deferred Taxes ◽  
Net Profit ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Tax Payments

The article examines the latest changes in RSA 18/02 "Accounting for corporate income tax payments", adopted by order of the Ministry of Finance of the Russian Federation. The new version of the Regulation comes into effect since January 01, 2020. As a result of the study, the authors revealed a convergence of Russian standards for determining temporary differences and deferred taxes, and at the same time indicated differences that still remained, and also assessed the existing differences. The authors considered it appropriate to systematize new principles for calculating deferred income taxes. For clarity, the definitions of current tax, net profit and other concepts, calculations of current tax and income tax expenses are presented in the form of formulas that can be easily compared with a previously existing methodology. The results of the study can be used when transforming financial statements, as well as in the construction of the consolidated financial statements generated in Russia in accordance with the requirements of IFRS, since the latest amendments in RSA 18/02 include the calculation of income tax for members of a consolidated group of taxpayers.

CONCEPTUAL NATURE OF THE CORPORATE INCOME TAX

2009 ◽  
Vol 36 (2) ◽  
pp. 31-74 ◽  
Author(s):  
Hugo Nurnberg
Keyword(s):  
Conceptual Framework ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Extensive Discussion ◽  
Professional Literature ◽  
Accounting Standard ◽  
Financial Reports ◽  
Entity Theory ◽  
Income Statement ◽  
Conceptual Nature

This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity. Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB's conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB revised conceptual framework. Within the context of a coalesced (or fused) proprietary-entity theory of the accounting entity, this paper leads to the unsurprising conclusion that the corporate income tax is an expense, albeit an expense with some remarkable characteristics. Additionally, this paper shows how the conceptual nature of the corporate income tax impacts its income statement and cash flow statement reporting, and how a better understanding of this conceptual controversy might preclude fruitless controversies over other accounting issues currently troubling accountants and accounting standard setters.

scholarly journals EVALUASI PENYAJIAN LAPORAN KEUANGAN ORGANISASI NIRLABA DALAM KAITANNYA DENGAN PENERAPAN PSAK 45 (Studi Kasus pada Yayasan Panti Wredha GPIB Hanna)

2019 ◽  
Author(s):  
Gloria Ganisa ◽  
Aming Tirta
Keyword(s):  
Balance Sheet ◽  
Theoretical Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Non Profit ◽  
Clinic Foundation ◽  
Income Statement ◽  
Qualitative Descriptive

Increase of the number of non profit organization, such as political party, clinic, foundation et cetera makes the role of PSAK 45 becomes more important. To respond the society’s demand on transparency and public accountability of non profit organization, Ikatan Akuntansi Indonesia (IAI) has published PSAK 45 which regulates as to how the presentation of financial statements of private non-profit organization is to be made. The purposes of this research is to know the process of accounting in relation to presentation of financial statements of non profit organization and to know how far the presentation of financial statements follows PSAK 45.The method of analysis used in this research is qualitative descriptive which collects theoretical data to compare against the practice applied by Panti Wredha GPIB Hanna.The results of the research indicate that the financial statements of Panti Wredha GPIB Hanna does not follow PSAK 45, both process and presentation of financial statements. Financial reports presented by Panti Wredha GPIB Hanna just consist of three financial statements, such as balance sheet, income statement, and cash flow statement. The presentation of the financial reports of Panti Wredha GPIB Hanna are similar to that used by profit oriented organizations. Name of financial statements in Panti Wredha GPIB Hanna does not follow PSAK 45. Likewise, the classification of accounts does not follow PSAK 45, provided there are no distinction between unrestricted assets, temporary restriction, and permanent restriction. Liabilities and net assets are not classified properly as to whether included into unrestricted, temporary restriction, and permanent restriction either. Also for revenues are not classified in accordance with PSAK 45.Keywords: Non-profit Organization, PSAK 45, Financial Statements

scholarly journals PENGARUH PEMBIAYAAN IJARAH DAN PEMBIAYAAN QARDH TERHADAP TINGKAT LABA BERSIH DI BANK BRI SYARIAH

2021 ◽  
Vol 1 (1) ◽  
pp. 46
Author(s):  
Eneng Elyana ◽  
Jalaluddin Jalaluddin ◽  
Nuraeni Nuraeni
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Data Types ◽  
Literature Study ◽  
Financial Reports ◽  
Net Profit ◽  
Period Data

ABSTRAKBerdasarkan hasil observasi bahwa yang melatarbelakangi penelitian ini yaitu terjadinya fluktuatif pada laporan keuangan pembiayaan ijarah dan qardh yang akan berdampak terhadap laba bersih Bank BRI Syariah. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pembiayaan ijarah dan pembiayaan qardh terhadap laba bersih baik secara parsial maupun simultan. Objek penelitian yaitu menggunakan laporan keuangan Bank BRI Syariah. Jenis penelitian yaitu kuantitatif asosiatif dengan jenis data sekunder. Adapun populasi dan sampel yaitu laporan keuangan triwulanan tentang pembiayaan ijarah dan pembiayaan qardh periode 2015-2019. Teknik pengumpulan data berupa observasi, wawancara, studi pustaka, dan dokumentasi. Hasil Penelitian menunjukan bahwa tidak terdapat pengaruh signifikan antara pembiayaan ijarah terhadap laba bersih dimana sebesar -0,1482 <  sebesar 2.109, tidak terdapat pengaruh signifikan antara pembiayaan qardh terhadap laba bersih dimana nilai   sebesar -0,991 <  2.109,  serta tidak berpengaruh signifikan pembiayaan ijarah dan qardh secara simultan terhadap laba bersih dimana nilai Fhitung 0,474  <  Ftabel 3,59. ABSTRACTBased on the results of the observation that the background of this research is the fluctuation in the financial statements of ijarah and qardh financing which will have an impact on the net profit of BRI Syariah Bank. This study aims to determine how the effect of ijarah financing and qardh financing on net income either partially or simultaneously. The object of research is to use the financial statements of Bank BRI Syariah. This type of research is associative quantitative with secondary data types. The population and sample are quarterly financial reports on ijarah financing and qardh financing for the 2015-2019 period. Data collection techniques in the form of observation, interviews, literature study, and documentation. The results showed that there was no significant influence between ijarah financing on net income where tcount was -0.1482 <ttable was 2.109, there was no significant effect between qardh financing on net income where the tcount value was -0.991 <ttable was 2.109, and had no effect. significant ijarah and qardh financing simultaneously on net income where the value of Fcount 0.474 <Ftable 3.59.

Sign in / Sign up

Export Citation Format

Share Document