CORPORATE INCOME TAX
updated 14 years, 10 months ago
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Pagi rekan ortax…
mau share nh,,sekalian minta pendapatnya…
untuk penentuan DPP di CIT itu dari Fiscal Operate Income atau dari EBIT ( Earning Before Income Tax )??,,trus apa beda dr keduanya… terimakasihcoba berdiskusi,
rekan eko, mungkin hrs diperjelas dulu definisi fiscal operateting income dan ebit,
kl menurut saya seperti ini:1. income before income tax =
income
-/- cogs =
gross profit
-/- op expense =
operating income
-/- other income/expense=
earning before tax
-/- tax =
net profit2. utk cari dpp/taxable income dr corp income tax =
income before income tax
+/- fiscal correction =
taxable incomesalam.
Corporate income tax = Taxable Income x tarif
Taxable Income = Commercial EBIT +/- Koreksi Fiskal
dimana posisi Fiscal Operating Income ? sudah termasuk Non operating inc (exp) belum ?
