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ANALISIS PELAKSANAAN UNDANG-UNDANG PERPAJAKAN NO.36 TAHUN 2008 DALAM PENYAJIAN LAPORAN KEUANGAN FISKAL PADA PT. KATAMATA

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ABSTRACT AN AI{ALSYS ON TIIE IMPLEMENTATION OF TAXATION ARTIDLE NO.36 YEAR 2l)OE FOR FISCAL flNAI\ICIAL REPORTING AT PT. KATAMATA By: Noven Marbun The intent and purpose of this study was to identiff and analyze the differences that arise between commercial accounts with the implementation of the tax laws in the face of timing differences and permanent differences that affect financial reporting fiscal. To understand the effect of the differences arising from timing differences and permanent differences on taxes payable bome by the comPany. The research method used in this research is descriptive, where data are collected on the real situation going on in the company and the conclusions drawn on the basis of the theory they have leamed. Data collection was conducted through prioary data is data that is acquired and processed direcfly by the author of the source under study and secondary data where the data obtained in the fomr ofa ready-made, are collected and processed by the other party. Based on the data obtained from the PT. Ifutamata it can be seen that the financial statements arc commercial and tax differences due to treafirent of tax law. The difference in the presentation of financial statements include other income of Rp 8,618,979.21, - where the income has been subjected to final income, other exp€nses amounted to U.S. $ 11,533,057.37, - and the cost of depreciation of Rp 1221101.3. -. Based on the calculations in accordance with the provisions of Law No. taxation 36 year 2008 taxable income of the company amounted to Rp 1,855,756,7M.45, - and from the taxable income of the PT. Katamata have income tax of Rp.463,936,176.1, -.