DEWI, MUSTIKA (2020) IMPLEMENTASI SAK-EMKM DAN PERHITUNGAN PENGENAAN PAJAK PENGHASILAN FINAL PP 46 TAHUN 2013 DAN PP 23 TAHUN 2018 BERDASARKAN LAPORAN KEUANGAN TAHUN 2018 UMKM PAWON KUE SURABAYA. Diploma thesis, STIE MAHARDHIKA.
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Abstract
This study aims to find out what the financial statements and final income tax calculation are like for Pawon Kue MSME and also help Pawon Kue MSME to prepare relevant and reliable financial reports. The study entitled "Implementation of SAK EMKM and Calculation of Imposition of Final Income Tax PP 46 of 2013 and PP of 23 of 2018 Based on the 2018 Financial Statements of Pawon Kue Surabaya MSME" uses this type of qualitative research. The data used in this study are primary data in the form of interviews with Pawon Kue MSME owners and information data in the form of daily cash in and out cash and secondary data obtained from books, journals and the internet that also supports this research. The results showed that the Pawon Kue MSME financial statements were not in accordance with SAK EMKM. And because of that, Pawon Kue MSME could not calculate its income tax correctly, it was caused by lack of knowledge about understanding financial statements based on SAK EMKM and how to calculate income tax correctly. The financial results of the Pawon Kue MSME compiled based on SAK EMKM for the 2018 financial statements show the statement of balanced sheet 31 December 2018 total assets and total liabilities balanced at 152.067.500,- for the Income statements, net income after taxes for the year ended December 31, 2018 Rp66.338.950,- and the notes of financial statements present an overview of Pawon Kue UMKM, as well as a statement that the financial statements have been prepared based on SAK EMKM.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | MSME, Financial Statement, SAK EMKM, Government Regulation No. 46 of 2013 , Government Regulation No. 23 of 2018 |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 02 Mar 2020 09:51 |
| Last Modified: | 04 Apr 2022 04:23 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/1413 |
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