ALHADI, IQBAL (2016) TINJAUAN AKUNTANSI PERPAJAKAN ATAS PENDAPATAN INVESTASI OLEH LEMBAGA PENJAMINAN KREDIT DAERAH (STUDI KASUS PADA PT JAMKRIDA RIAU). KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian berupa studi kasus empiris ini dilakukan untuk meninjau implementasi akuntansi perpajakan atas pendapatan investasi yang diperoleh PT Penjaminan Kredit Daerah (Jamkrida) Riau. Penelitian dilakukan dengan metode studi literatur dan penelitian lapangan atas laporan keuangan dan Surat Pemberitahuan Pajak Tahunan untuk tahun pajak 2015. Tinjauan dilakukan dengan mengacu kepada peraturan perundang-undangan terkait serta Pernyataan Standar Akuntansi Keuangan (PSAK) untuk mengevaluasi aspek-aspek pelaporan pendapatan investasi PT Jamkrida Riau. Hasil penelitian menunjukkan bahwa pencatatan atas pendapatan investasi berupa bunga deposito, bunga obligasi korporasi, dan keuntungan penjualan saham di bursa efek telah sesuai dengan PSAK 55 (Revisi 2014). Akan tetapi, dalam tinjauan aspek akuntansi perpajakan, penghasilan bunga obligasi korporasi dan penghasilan penjualan saham di bursa efek belum dilaporkan di dalam SPT Tahunan. Hasil penelitian ini dapat menjadi referensi bagaimana pelaporan pendapatan investasi bagi Lembaga Penjaminan Kredit Daerah. Bagi PT Jamkrida Riau, penelitian ini dapat mejadi pedoman dalam memenuhi kebenaran aspek laporan perpajakan sesuai dengan kaidah akuntansi perpajakan dan peraturan perundang-undangan yang berlaku. / This research is an empirical case study to review the implementation of tax accounting for investment income earned by PT Penjaminan Kredit Daerah Riau. The research was carried out using the method of literature study and field research on financial reports and annual tax returns fiscal year 2015. The review was carried out by using relevant laws and regulations and the Statement of Financial Accounting Standards (PSAK) to evaluate aspects of investment income reporting of PT Jamkrida Riau. The results of the study show that the recording of investment income in the form of interest on deposits, interest on corporate bonds, and gains from selling shares on the stock exchange is in accordance with PSAK 55 (Revised 2014). However, in a review of tax accounting aspects, interest income from corporate bonds and income from selling shares on the stock exchange have not been reported in the Annual Tax Return. The results of this study can be used as a reference for Regional Credit Guarantee Institutions in reporting the investment income. For PT Jamkrida Riau, this research can become a guideline in fulfilling the correct reporting of Annual Tax Return in accordance with tax accounting principles and applicable laws and regulations.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | akuntansi perpajakan, Lembaga Penjaminan Kredit Daerah, bunga deposito, obligasi korporasi, bursa saham, tax accounting, Regional Credit Guarantee Institution, deposit interest, corporate bond, stock exchange |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.46 Tax Accounting PKN STAN Subject Area > Akuntansi Keuangan PKN STAN Subject Area > Perpajakan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | eprints eprints |
| Date Deposited: | 12 May 2023 08:20 |
| Last Modified: | 12 May 2023 08:20 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1444 |
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