CHAPTER 3

RESEARCH METHODOLOGY

3.1 RESEARCH OBJECT

This research is conducted in CV. ULINA JAYA, which was established

in 1973. CV. Ulina Jaya is a company which sell various ceramics product to their

costumers. They buy the product from the consumer and sell the product to the

costumers around the city of Medan. The company itself is located at Jalan Sun

Yat Sen No 2F, Medan City, North Sumatera, Indonesia. In this skripsi, writer

will analyze Income Statement towards the calculation of the Tax Payable at CV

Ulina Jaya.

3.2 DATA COLLECTION METHOD

Some of the data which are collected by the writer to support this research

are Income Statement. Writer will also conduct direct communication with the

owner of CV. Ulina jaya in order to gather more detail informations for this

research.

Out of the data, writer will also collected secondary data from internet,

books, and other references to help this research success.

3.3 DATA ANALYSIS METHOD

The research conducted is a case study, where the development of the

concept and the fact gathering conducted by the researcher without applying a

hypothesis and writer uses a descriptive method to analyze the data. The data

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acquired through observation at the company is compiled, processed then analyze

and compared with the theoretical background. In this research, the writer

attempts to describe record and interpret the conditions that occur at current time.

In other words, this study aims to obtain information about the current situation

and look into the existing theories.

The steps of analyzing data in this research are:

1. Analyze the list of Tax Payable obtain from the company

2. Calculate the estimation Tax Payable regarding the business form

3. Analyze the cause of the delayed payment of taxes

4. Give conclusion and recommendation to the company toward the business

form.
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REFERENCE

IAS 12 — Deferred tax – tax base. (2018, March 13). Retrieved from Deloitte:
https://www.iasplus.com/en/meeting-notes/ifrs-ic/2018/march/ias-12-
deferred-tax-tax-base
Joyce, P. R. (2014). Deferred tax : the only way to learn it. Retrieved from
IFRSbox: https://www.ifrsbox.com/ias-12-deferred-tax/
Singh, J. (2018, November 14). Deferred Tax Liability. Retrieved from
WallStreetMojo: https://www.wallstreetmojo.com/deferred-tax-liabilities/
Trainer, D. (2013, August 2). Deferred Tax Assets And Liabilities. Retrieved from
Seeking Alpha: https://seekingalpha.com/article/1599832-deferred-tax-
assets-and-liabilities