ANALISIS PERHITUNGAN PAJAK PERUSAHAAN INDUSTRI KEMASAN (Studi Kasus Pajak Penghasilan PT. Nagamas Packaging)

Abstract

Abstract                                                                                               

PT. Nagamas Packaging is a manufacturing company in the packaging sector with total company sales reaching more than one hundred billion rupiah per year and is under the supervision of the Intermediate Level Tax Office. This study uses a qualitative descriptive analysis, namely by analyzing the 2019 financial statement data. The results show that the calculation of income tax carried out by PT. Nagamas Packaging, both for the 2018 and 2019 fiscal years are not in accordance with Law Number 36 of 2008. This is evidenced by the absence of fiscal corrections for the 2018 tax year and the findings of several costs that have not been made fiscal corrections for the 2019 tax year. Therefore, the company should make fiscal corrections in accordance with Law Number 36 Year 2008.

 

Keyword : Income Tax (PPh), Law Number 36 Year 2008