Tinjauan metode fifo dan meto avprase terhadap perhitungan pajak penghasilan badan pt. runia 2023
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Rieza Zainal
Pembimbing 2 : Rieza Zainal
Kata Kunci : FIFO Method, Average Method, Cost of Goods Sold, Income Statement
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_LM_PJK_024032101001_Halaman-Judul.pdf | 10 | |
| 2. | 2024_LM_PJK_024032101001_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_LM_PJK_024032101001_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_LM_PJK_024032101001_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_LM_PJK_024032101001_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_LM_PJK_024032101001_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_LM_PJK_024032101001_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_LM_PJK_024032101001_Bab-1.pdf | ||
| 9. | 2024_LM_PJK_024032101001_Bab-2.pdf |
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| 10. | 2024_LM_PJK_024032101001_Bab-3.pdf |
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| 11. | 2024_LM_PJK_024032101001_Bab-4.pdf |
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| 12. | 2024_LM_PJK_024032101001_Bab-5.pdf | ||
| 13. | 2024_LM_PJK_024032101001_Daftar-Pustaka.pdf | ||
| 14. | 2024_LM_PJK_024032101001_Lampiran.pdf | 3 |
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P PT. Runia menerapkan metode pencatatan persediaan dengan cara FIFO perpetual karena PT.Runia ingin mengetahui barang mana yang akan menjadi persediaan akhir. Setelahmenghitungan persediaan akhir maka PT. Runia dapat menghitung Harga Pokok Penjualan danmendapatkan perhitungan penghasilan kena pajak pada laporan laba ruginya.dan PT. Runiamenghitung PPh terhutang melalui pasal 31E Yang didapatkan sebesar Rp 514.239.855.Penulismelakukan tinjauan atas metode pencatatan persediaan Average perpetual tujuannya supayapenulis dapat mengetahui metode mana yang lebih menguntungkan untuk PT. Runia dengancara menghitung Harga Pokok Penjualan dan mendapatkan perhitungan penghasilan kena pajakpada laporan Laba Rugi dan penulis melakukan perhitungan PPh terhutang PPh terhutangmelalui pasal 31E yang didapatkan Rp 515.396.099. penulis dapat menyimpulkan bahwametode Average lebih menguntungkan ketimbang metode FIFO.
P PT. Runia applies the FIFO perpetual inventory recording method because PT. Runia wants toknow which items will become ending inventory. After calculating the final inventory, PT. Runiacan calculate the Cost of Goods Sold and get a calculation of taxable income on the profit andloss report. And PT. Runia calculated the income tax payable through article 31E. What he gotwas IDR 514,239,855. The author reviews the Average perpetual inventory recording methodso that the author can find out which method is more profitable for PT. Runia by calculating theCost of Goods Sold and getting the calculation of taxable income in the Profit and Loss reportand the author calculated the PPh payable. The PPh payable through article 31E obtained IDR515,396,099. The author can conclude that the Average method is more profitable than theFIFO method.