HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016

Keterkaitan Laporan Keuangan Akuntansi Syari’ah dengan Laporan Keuangan Akuntansi Pajak

Rahmansyah Ritonga (Widyaiswara Balai Diklat Keagamaan Medan)

Article Info

Publish Date
10 Jan 2017


The financial statements Accounting shari'a when viewed in terms of the purpose is very different from the Tax Accounting, but in terms of meaning and integrity, financial statement accounting and tax accounting Shari'ah has some similarities, which are equally requires honesty presenters unconditionally. Accounting Shari'ah values are expected to purify worship (zakat, etc.) that are based on accounting profits Shari'ah. Similarly, Tax Accounting is expected to provide information on the number of taxable income, so that it can be calculated the amount of his tax liability. Accounting Shari'ah has inherent feature and non-negotiable that displays the ultimate truth (honest), and creates a sense of justice for all the users report. It is, of course becomes very interesting when associated with tax reporting embracing system of self-assessment, because the Self Assessment system, Taxpayer is given authority to calculate, calculate, deposit and report its own amount of tax payable.

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Journal Info





Economics, Econometrics & Finance


HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam, a journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to Business, Economics, and Management. Research articles dealing with Islamic economics, Islamic ...