Penerapan Rekonsiliasi Fiskal Pada Laporan Keuangan Pt Xyz Dalam Menghitung Pajak Penghasilan Terutang

Calvina Amanda Wijaya, Purnamawati Helen Widjaja

Abstract


The purpose of this research is to analyze PT XYZ financial statement to know about difference recognition in revenues and expenses based on Standar Akuntansi Keuangan and tax regulation which is Undang – Undang No. 36 Tahun 2008. The subject of this research is PT XYZ. The method used in this research is descriptive method. The objects used are financial statement, fixed asset list, and SPT Tahunan PPh Badan PT XYZ during 2017. Data collected by interview, observation, and documentation. The result shows that company fiscal financial statement is not match with Undang – Undang No. 36 Tahun 2008. Furthermore, there was some mistakes due to the fiscal reconciliation that company made, so it affect to wrong calculation of Pajak Penghasilan badan terutang

Keywords


financial statement; fiscal financial statement; fiscal reconciliation; deductible expenses; non deductible expenses

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DOI: http://dx.doi.org/10.24912/jpa.v1i2.4705

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