Analysis of the Application of Income Tax Accounting Article 23: Case Study at PT. Adi Sarana Armada Tbk.

Nursyafika Fitri(1*), Abdul Rijal(2), M. Ridwan Tikollah(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This study aims: to determine the application of income tax accounting article 23 at PT Adi Sarana Armada Tbk Makassar Branch. Data collection methods used are interviews and documentation. Types and sources of data obtained are primary and secondary data while the method of analysis used is descriptive comparative analysis method. Based on this research, the results of the application of income tax accounting article 23 by companies are in accordance with Law Number 36 of 2008, PMK Number 80/PMK.03/2010 and Financial Accounting Standards.

Keywords


Accounting, Calculation and Withholding; Deposit; and Income Tax Reporting Article 23

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References


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