Name : Septiana Nugraha

NIM : 2030611064
Study Program/class : Accounting/2B
Subject : Foreign Language (English)
Supporting Lecturer : DR. SAPRUDIN, S.S., M.HUM

Tax Accounting

The meaning of Tax Accounting is an art in recording, classifying, summarizing

and interpreting financial transactions carried out by companies and aims to determine the
amount of taxable income earned or received in a year. tax is used as the basis for
determining the burden or income tax owed by the company as a taxpayer.

The main purpose of tax accounting is so that companies, both Entities and
Individuals, can determine the amount of income tax payable in a tax year which will be
reported in the Annual SPT (Letter of notification).

The importance of tax accounting to study in addition to cost accounting is that

income is often charged or collected on the basis of a variety of principles, objectives, and
considerations, most of which are unrelated to the determination of periodic profit and loss or
the determination of expenses and income as one of the main objectives of financial
accounting.
So that in order to carry out tax obligations properly, especially in filling out and reporting
annual tax returns (Letter of Notification), it is very important to know and study tax
accounting.

By knowing tax accounting, it is expected that taxpayers can calculate income tax
correctly, no less and no more.