ANALISIS AKUNTANSI PAJAK PENGHASILAN BADAN PADA CV. BINA MANDIRI PERKASA

Sudarno Sudarno, Nofila Anggelina

Abstract


This study aimed to determine the corporate income tax accounting which is conducted by CV. Bina Mandiri Perkasa.. This study using descriptive analysis method. The data used in this study came from the secondary data that in the form of Income Statement and Annual Tax Return for the year 2018. The results obtained in this study that the corporate income tax accounting has not been applied properly because the calculations that made by company is not accordance with Law Number 36 of 2008.


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References


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DOI: http://dx.doi.org/10.24014/jot.v1i1.9342

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