AKUNTANSI PPh PASAL 21 DAN PASAL 4 AYAT (2) DALAM LAPORAN KEUANGAN

Abstract

The purpose of this research is to know how the tax accounting treatment that is calculation, deduction, recording, reporting and payment of Income Tax Article 21 and Article 4 Paragraph (2) conducted by the company according to Financial Accounting Standards No. 46 concern of Income Tax, Tax Law No. 36 of 2008, and Government Regulation No. 34 of 2016.The type of research applied is descriptive by using qualitative approach. The method used is the method of observation, interview, and documentation. While the data source used is primary data that is observation and interview data, and secondary data that is financial report in year 2016.The result of the research shows the difference in recording and recognition of accounting on the calculation of Income Tax Article 21 which has been done by the company. Differences in such calculations may cause misstatement in the information which attached to the financial statements, especially profit before tax data. The data will be used to calculate the amount of Corporate Income Tax after the calculation of fiscal correction.
Keywords: Tax accounting, income tax, fiscal correction