Open AccessPenerapan Rekonsiliasi Fiskal Pada Laporan Keuangan Pt Xyz Dalam Menghitung Pajak Penghasilan Terutang
Author(s) -
Calvina Amanda Wijaya,
Purnamawati Helen Widjaja
Publication year - 2019
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v1i2.4705
Subject(s) - financial statement , accounting , business , revenue , documentation , finance , business administration , actuarial science , computer science , audit , programming language
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