ANALISIS KEBIJAKAN TAX AMNESTY ATAS LAPORAN KEUANGAN PT.XYZ

Abstrak

The research was aimed at analyzing the effects of tax amnesty policy on financial statements of XYZ.Inc in 2016. The methode was used to analyze and explained tax amnesty policy on financial statement in 2016 is using descriptive analysis method with a quantitative approach. The methods of data collection used in the research were interviews and documentation. The results of the research showed that the tax amnesty policy on financial statements of XYZ.Inc book year 2016 by the basis account of renewed annual notice of income tax expenses book year 2015,in bookkeeping so that there were an increase in the number of assets, liabilities and retained earnings in book year 2016. In tax amnesty policy there are theree reporting policies for taxpayers reporting assests that have not been disclosed, XYZ.Inc choose the third period with the basic assumption of the ransom basis calculated based on the ransom rate of 5%. On the ransom to be paid to the state treasury. The company recognized ransom as addition to the income tax expenses which reduced income in the company's income statements.