IMPLEMENTASI PAJAK PENGHASILAN PASAL 25/29 DAN KOREKSI FISKAL DALAM PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. PUTRI AYU NUSANTARA DI MAKASSAR

Abstract

This research aims at analyzing whether the Implementation of Income Tax Article 25/29 and Fiscal Correction in the Implementation of the Corporate Income Tax Calculatioan at PT. Putri Ayu Nusantara is in accordance with Law No. 36 of 2008 concerning Income Tax. This research used a descriptive qualitative research design sourced from primary and secondary data by using observation, interview and documentation. The data analysis technique used was desceiptive qualitative. The research results showed that the Calculation of Corporate Income Tax at PT. Putri Ayu Nusantara in Makassar, according to the Taxation Law No.36, 2008 that has been analyzed, it was found that the company’s operating costs listed in the financial statements of PT. Putri Ayu Nusantara in 2018, which was profit and loss that was not in accordance with the Taxation Law. Then the three Company Operating Costs consisting of Office Needs Costs. Canvas Costs, and Vehicle Fuel Costs must be made positive Fiscal Correction to fix the net income in 2018 which was corrected by Corporate Income Tax Return in 2018. It must be paid and reported to the North Makassar KPP.