Open AccessPERANAN AKUNTANSI DALAM PERPAJAKAN DI INDONESIA
Author(s) -
Sutjipto Ngumar
Publication year - 2016
Publication title -
ekuitas (jurnal ekonomi dan keuangan)
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2000.v4.i3.1906
Subject(s) - accounting , income tax , business , audit , financial statement , good faith , economics , public economics , political science , law
This article is presented to tee/ how the important tax as a main factor for planning the 2001 th year government's budget (APBN). Reminding that the Indonesian tax ratio and tax capacity so less, but there are expectant to rise tax income, by grading human re sources (SDM) are necessary. For these goals, the role of taxes General Director (Dil jen Pajak) and Public Accountant are being hape. The base of income tax calculation is Financial Statement, that is why the Financial Statement which made by tax payers, had to tell the faith and praper business activity. To prepair the best accounting, systemman and the best auditor, the accountant's role is most very important decided.