ANALISIS KOREKSI FISKAL TERHADAP LAPORAN KEUANGAN KOMERSIAL PADA UKM “BATIK JUMPUTAN” KOTA PALEMBANG
Abstract
Penelitian ini bertujuan untuk mendapatkan pemahaman tentang sejauh mana penyusunan laporan keuangan fiskal UKM Batik Jumputan telah sesuai dengan peraturan perpajakan yang berlaku. Selain itu, penelitian ini bertujuan untuk memahami bagaimana penerapan rekonsiliasi fiskal terhadap laporan keuangan komersial UKM Batik Jumputan, mengidentifikasi penyebab perbedaan antara laporan keuangan komersial dan fiskal, serta mengukur dampak yang terjadi pada laporan keuangan perusahaan setelah dilakukan koreksi fiskal yang menjadi dasar perhitungan PPh Badan.
Published
Dec 26, 2023
How to Cite
SANGKUT, Sangkut; NOVIARDY, Andrian.
ANALISIS KOREKSI FISKAL TERHADAP LAPORAN KEUANGAN KOMERSIAL PADA UKM “BATIK JUMPUTAN” KOTA PALEMBANG.
Jurnal Darma Agung, [S.l.], v. 31, n. 6, p. 241 - 253, dec. 2023.
ISSN 2654-3915.
Available at: <https://jurnal.darmaagung.ac.id/index.php/jurnaluda/article/view/3782>. Date accessed: 14 may 2024.
doi: http://dx.doi.org/10.46930/ojsuda.v31i6.3782.
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