Tax Avoidance practices for calculating Fiscal Correction of Income Tax Payable Expences

  • Abdul Mutthalib Universitas Muslim Indonesia
  • Muhammad Su'un Universitas Muslim Indonesia
  • Asriani Junaid Universitas Muslim Indonesia
Keywords: Tax Avoidance, Fiscal Correction, Financial Statements, Income Tax

Abstract

The purpose of this research is to study and analyze whether there is tax avoidance practice on the calculation of the fiscal correction of income and income tax expenses due to PT TMCI. This research is quantitative research with a descriptive approach. The data used in this study comes from primary data in the form of PT TMCI's 2019 financial statements. This research's analytical method is the fiscal correction method based on the Taxation Law and Government Regulation. This study indicates that there are tax avoidance practices on salary expenses and cellphone expenses whose treatment is not following the Taxation Law and Government Regulations in calculating fiscal corrections so that the company payable income tax becomes smaller.

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Published
2020-09-28
How to Cite
Mutthalib, A., Su’un, M., & Junaid, A. (2020). Tax Avoidance practices for calculating Fiscal Correction of Income Tax Payable Expences . Point of View Research Accounting and Auditing, 1(4), 141-149. https://doi.org/10.47090/povraa.v1i4.51