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"Usaha perasuransian sebagai salah satu lembaga keuangan non bank menjadi semakin penting perannya, karena dari kegiatan usaha memberikan proteksi kepada masyarakat asuransi juga merupakan lembaga penghimpun dana yang bersumber dari penerimaan premi, dimana dana tersebut dapat diinvestasikan pada sektor-sektor yang produktif dan aman. Penelitian ini bertujuan mengkaji bagaimana kondisi Industri asuransi kerugian di Indonesia dan bagaimana perlakuan akuntansi serta perpajakan dalam menentukan pajak penghasilan terhutang pada wajib pajak asuransi kerugian. Metode penelitian yang digunakan adalah analisis deskriptif yaitu metode penelitian yang menggambarkan atau mendeskripsikan secara sistematis mengenai data-data yang dikumpulkan. Teknik analisis data yang dipergunakan adalah analisis kualitatif. Pengumpulan data dilakukan dengan cara kajian kepustakaan (review dokumentasi) terhadap berbagai literatur yang relevan. Berdasarkan hasil analisis disimpulkan bahwa terdapat perbedaan perlakuan akuntansi dengan ketentuan perpajakan, koreksi fiskal dilakukan untuk menentukan laba kena pajak berdasarkan ketentuan perpajakan. Koreksi fiskal tersebut disebabkan oleh beda waktu dan beda tetap. Untuk mempermudah penyusunan serta penyajian laporan keuangan fiskal dan komersial, perusahaan asuransi diharapkan lebih memahami perbedaan- perbedaan tetap dan sementara dalam pengakuan penghasilan dan biaya menurut kebijakan akuntansi dengan ketentuan perpajakan di bidang asuransi.

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Effort for Insurance as one of financial institution non bank becomes increasingly important its the role, because of business activity gives protection to Insurance public also is instituting fund accumuiator steming fram premium acceptance, where the fund can be invested at safe and productive sectors. This research aim to study how industry condition of general Insurance in Indonesia and how accounting treatment and taxation in determining in debt income tax at general Insurance taxpayer. Research method applied to analysing is descriptive that is depicting research method or description systematically about data collected. Data analytical technique utilized is qualitative analysis. Data collecting is done by the way of literatur study (review documentation) to various relevant literatures. Based on result of analysis concluded that there is difference of accounting treatment with taxation rule, fiscal correction done to determine profit hits tax based on tax rule. The fiscal correction because of timing difference and permanent difference. To water down compilation and presentation of financial statement of fiscal and commercial, Insurance company expected to be more comprehendingly permanent differences and timing difference in income confession and expense of according to policy of accountancy with taxation rule in insurance area."

"Corporate charitable giving is growing up in Indonesia. It can be classified into 3 (three) motives which are first a strategy to raise profits, second as a compliance because they are forced to do so, and third as beyond compliance as the company is part of the community. Those three motives do reflecting the income tax treatment on charitable giving. PT X as one of the company also does charity. The charitable giving done by PT X becomes unique since PT X is a Contract of Work (CoW) holder. But practically, the CoW results in law uncertainty. The tax auditor adjusted the charitable giving by PT X which were fund contribution and donation to Aceh and Sumatera Utara.The researcher focuses on charitable giving by PT X with qualitative approach. The researcher would like to identify how PT X does the charitable giving and the law certainty of income tax treatment on those charitable giving. With regards to that, the researcher uses a study-case. The researcher obtains the data from interview, field research and library research.Based on the field and library research, there are situations of charitable giving generally in Indonesia and specifically in PT X. On those charitable giving, there are income tax treatment in income taxation law and the regulations underneath. Spesifically, the researcher observes the income tax treatment of charitable giving done by PT X, which can be gathered from the tax audit cases of OT X.From the situations above, it can be analyzed that the charitable giving done by PT X is divided into 3 (two) kinds which are philanthropy and charity. Besides that, there are three motives of charitable giving, as previously mentioned, practiced by PT X, which are related to the income tax treatment. And the focus of this research is the law certainty of income tax treatment on charitable giving of PT X."

"Abstract. The research aims to analyze the income tax application for married women who fulfill their taxrights and obligations by themselves in the context of gender and taxable unit. The data in this qualitativeresearch were collected through literature study and in-depth interview. In addition there is a comparison withMalaysia in terms of tax rights and obligations for married women taxpayers who fulfill their tax rights andobligations by themselves. The result of the research shows that there is limitation on the right of the marriedwomen to fulfill their tax rights and obligations by themselves, i.e. there is a restriction for the fulfillment of thetax rights of a married woman who becomes the head of the family. More over, in practice, the rule concerningthe married women taxpayers who have to fulfill their income tax by themselves still sets problems for both thetaxpayers and tax-officers. Therefore we need a socialization process in order to make known the stipulationsconcerning married women who have to fulfill their tax rights and obligations by themselves."

"Payment Current Income Tax Installment For Stock Market Company (Research at PT X Tbk Retail Industry)The attraction of the investment in Indonesia not only being existed as directly by establishing The Company of Foreign Capital Investment or Permanent Establishment, but also by investing in a stock market. Since the booming of stock market in 1988, the company that listed in a stock market becoming larger. As well as tax regulation on activity in the stock exchange also becoming more differ. One of the payment obligation tax that generally done by the tax payer include stock market tax payer is the payment of the current tax obligation or the installment of income tax, section 25.

The main problem is how to fulfill the tax obligation in the current year at the company that listed in the stock market, and also how it suppose being executed the payment of current tax obligation that fit for the company in a stock market.

The goal of this research is to give the explanation about the execution of tax payment system in current year for the company that listed in a stock market and the explanation' of the calculation system itself. The method of the research that being used is library research and field research, that is to analyst tax payer?s data and to do the interview with the important side.

The country needs continually income to cover the continually outcome, one of them is accepted from tax income. As the smooth factor of estate income from the tax itself, many country need the system of current payment, that consist of withholding tax system and estimated tax payment system. Estimated tax payment system needs the estimation of the tax that will be debt in current year, that can be based on last income, yearly income, planned income for a year, or estimated income for a year.

The way of tax income payment in a current year matches with the regulation of rules No. 7 year 1983 about income tax as well as being changed with rules No.17 year 2000 that is part of estimated tax payment system, can be specify in 2 rules, in the section 25 paragraph 1, that is generally done for the tax payer, and in the section 25 paragraph 7, that is specifically done for the special tax payer that already being arranged. The system of calculation in section 25 for the tax payer that listed in the stock market in the income regulation itself uses the rules of section 25 paragraph 1 that is generally used.

Based on the research, the fulfillment of income tax obligation section 25, for the tax payer that listed in the stock exchange is better uses the rules in section 25 paragraph 7 like the one that usable for the tax payer using this rules (the example of bank tax payer), because the market listed tax payer has the same of specification with bank tax payer. Bank tax payer is obligated to use the rule of section 25 paragraph 7 by using three month finance report because they have the obligation to give the three month finance report to the bank of Indonesia, so that the obligation of income tax payment section 25 uses three month report as a basic character in order to get closer to the reality. The market listed tax payer has the same with bank tax payer, that is, they also being obligated to give the finance report continually to all stock executor, the Board Of Capital Market Supervisor and Jakarta Stock Exchange Company, so that it will be better to get close to the reality of the obligation income tax section 25 paragraph 7. This condition can be done by changing the rules, the regulation and execution rules or by emphasizing the definition of "other tax payers" like the one that being explained in section 25 paragraph 7 itself."