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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Applied Business, Taxation and Economics Reseach Jurnal Multidisiplin Madani (MUDIMA)
Mazda Eko Sri Tjahjono
Universitas Sultan Ageng Tirtayasa
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

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Analisis Pengenaan Pajak Final dan Non Final Pada Perusahaan Jasa Konstruksi Di BEI Mazda Eko Sri Tjahjono
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.713 KB) | DOI: 10.30656/jak.v3i1.199

Abstract

This study was conducted to determine the difference between the taxation of non tax -finals and final. This study uses the data of financial statements that have been published during the period 2010-2014 ( five years).. Statistical methods in this study using normality test , homogeneity test , ANOVA test and Independent t- Test.Based on the results of statistical analysis that there are significant differences between the taxation of non tax -final and final in determining the amount of tax payable. Final taxation significantly greater than the taxation of non-final. For the government, the final taxation considered to be very beneficial because it can increase revenue sources in state finances. However, on the other hand for compulsory considered to be very harmful because the final taxation does not pay attention to the costs incurred in obtaining such income.Keywords : Final Tax, Tax non-final, obtain fee, state revenue
Co-Authors Dewi Robiatul Adawiyah Indriana, Ina Lilik Purwanti Rezeqi Dewi Ratna Swari