Accounting for Taxation on Corporation - A New Perspective

Barjoyai Bardai

Abstract


Kaedah perakaunan ke atas cukai syarikat perlulah membayangkan sistem percukaian yang diamalkan di dalam negara. Ini ialah untuk mempastikan yang penyata-penyata kewangan dapat memberikan maklumat yang sehabis lengkap. Pendahuluan cukai syarikat menunjukkan jumlah kredit yang boleh digunakan untuk membayar dividen. Ia adalah merupakan satu jumlah belum terima kepada pemegang saham. Menunjukkan jumlah pendahuluan cukai pendapatan sebagai asct perniagaan dapat memberikan maklumat, yang lebih jelas tentang kedudukan kewangan perniagaan. Bagaimanapun ia melanggar prinsip entiti berasingan di dalam perakaunan. Adalah difikirkan perlu
untuk menunjukkan jumlah kredit yang wujud dalam bentuk pendahuluan cukai ini di dalam penyata kewangan, sekurang-kurangnya sebagai nota kepada penyata kewangan.

Abstract

The accounting treatment of corporate income taxes on corporation should reflect the system of corporate taxation used in the country. This is to ensure that the accounts
would provide the fullest information possible. Advanced corporation tax shows the potential credit to be used for paying dividends. It is a receivable amount to the shareholders. Showing it as an asset in the financial statement will provide better information about the financial position of the corporation. It will however violate the basic principle of seperate legal entity in accounting. It is thought that information about the total amount of available credit should be disclosed in the financial statement, at least in the form of notes to the accounts.


Full Text:

PDF

Refbacks

  • There are currently no refbacks.


DISCLAIMER

The editors and publisher of Jurnal Pengurusan have made every possible effort to verify the accuracy of all information contained in this publication. Any opinions, discussions, views and recommendations expressed in the article are solely those of the authors and are not of Jurnal Pengurusan, its editors or its publisher. Jurnal Pengurusan, its editors and its publisher will not be liable for any direct, indirect, consequential, special, exemplary, or other damages arising therefrom.