Image of Sistem perhitungan pajak penghasilan kontraktor migas pada kasus BUT OPQ

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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 NumberLocationAvailable
7228PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
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