Skripsi

MANAJEMEN RISIKO TEKNOLOGI INFORMASI MENGGUNAKAN ISO 31000 BERBASIS KERANGKA KERJA PENGUJIAN PENETRASI ISSAF

---

This research aimed to discover the tax planning implementation carried out at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch Palembang during the covid-19 pandemic in 2021 and 2022. This research method is descriptive comparative. Based on the result of the research, it states at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch after the tax planning implementation in accordance with tax laws, fiscal loss is smaller than commercial loss in 2021 and 2022 due to fiscal corrections in the company's income and expenses. However, due to the losses experienced by the company for 2 consecutive years, the tax planning implementation does not have a significant impact on minimalize efforts, in accordance with Law Number 36 of 2008 article 6 paragraph (2) the income tax payable cannot be calculated with tax rates applicable but a loss can be compensated in the following tax period for up to five years when in these years the company makes a profit.

---

Availability

Detail Information

Series Title

-

Call Number

T1620612024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xii, 74 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

336.240 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Akuntansi
Pajak penghasilan badan

Specific Detail Info

-

Statement of Responsibility

TUTI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment