Analysis of Income Tax Liability Implementation at ABC Corporation

Abstract

In Indonesia, tax is the main source of state revenue that is used maximally for the general public's welfare. Tax collection is one of Indonesia's important things, where most of the revenue comes from income tax. This study aims to analyze the corporate income tax liability at ABC Coporation, which is under Law Number 36, the Year 2008. The research method uses a descriptive analysis method. The calculation of tax liabilities in this study is divided into several income tax articles, and fiscal corrections are made on the company's income statement. The results showed that ABC Corporation calculates, payment and reports Corporate Income Tax under Law Number 36 of 2008.

Keywords: Calculation, Payment, Reporting, Corporate Income Tax, Law Number 36 Year 2008

DOI: 10.7176/RJFA/12-10-08

Publication date:May 31^st 2021