ANALISIS BEDA PERMANEN BEDA TEMPORER DAN LABA FISKAL PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2016-2018

Abstract

This study aims to determine the important
role of permanent differences, temporary
differences and taxable profits. The objective
of this research is to be used by various
parties such as the tax division in companies
and the Directorate General of Taxes as
materials to help solve and anticipate
problems that exist in large trading subsector
companies,
which
can be
useful
for

management
and
business
decision
makers

by
internal
and
external
parties
related
to

large
trading
sub-sector
companies
listed
on

the
Indonesian
stock
exchange.
This research is a descriptive type research
with a case study research method. The unit
of analysis in this study is the large trading
sub-sector companies listed on the
Indonesia Stock Exchange for the period
2016-2018. The method of data collection is
done by using purposive sampling method,
namely by conducting several criteria to be
sampled through several listed criteria and
this method is based on a sample that does
not have the same opportunity.
Based on the results of the research, it can
be seen that (1) in the large trading subsector
companies
listed
on
the
Indonesia

Stock
Exchange
that
have
been
analyzed is

maximal,
it's just
that
there are
parts
of

deductible
expenses
that
are
used
as
nondeductible
expenses
(2)
there
is
a
lot
of

accumulation
of
reserve
funds.
so
that
it

cannot
reduce
taxable
profit
and
there
are

companies
that
have
followed
the
tax

amnesty
so
that
they
benefit
from
taxes
that

should be
owed,
and
tax
revenue
from
the

large
trade
sub-sector
is
not
only
from

Article
23
Import
Income
Tax,
but
from
those

included
in Article
9
of
the
Tax
Law
Income

so
that
the
more
costs
that
cannot
reduce
in

taxable
profit,
the
greater
the
tax
burden

payable
(3)
there
are
several
parts
that
meet

the
requirements,
one
of
which is
complying

with
PSAK
46
concerning
Income
Tax

accounting,
namely
carrying
out
fiscal

reconciliation
by
classifying
income
and

expenses
into beds
a
permanent
and

temporary
difference
(4)
However,
the
level
of compliance of the company with the
Income Tax Law is still not optimal, but after
a comparison is made, PT. Millenium
Pharmacon International Tbk is a company
that is most compliant with Article 4, Article
6 and Article 9 Income Tax Law.