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Sistem perhitungan pajak penghasilan kontraktor migas pada kasus BUT OPQ
This internship report discusses the calculation of income tax system at BUT OPQ as oil and gas contractor with Production Sharing Contract (PSC) method in Indonesia. This report is an analysis based on direct observation of the mentioned company. Results of the study concluded that there are different components contained in the oil and gas contractor for income tax calculation compared with the non oil and gas companies. This income tax can not be calculated directly from the income received, but must be reduced by several other calculations beforehand such as First Tranche Petroleum (FTP), Cost Recovery, Domestic Obligation Market (DMO) and Investment Credit. There are also found that there are differences in tax calculation applied by BUT OPQ compared to the regulations due to the treatment of Tax Treaty. The Tax Treaty that is used by BUT OPQ is an agreement between Indonesia and UK.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7228 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Income tax Oil and gas industry Production sharing contract Tax treaty |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 61 p. : diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |