PELAKSANAAN REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN PADA PT. SARI PUSPITA TAHUN 2016

Authors

  • Surnamin Surnamin Institut Ilmu Sosial dan Manajemen STIAMI
  • Tavitri Rangkuti Institut Ilmu Sosial dan Manajemen STIAMI
  • Munaroh Munaroh Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/reformasi.v4i1.581

Keywords:

Fiscal Reconciliation, Commercial Financial Reports, Fiscal Financial Reports, Debt Taxes

Abstract

This observation was raised to find out the implementation of fiscal reconciliation on commercial financial statements whether it is in accordance with the applicable taxation and its effect on the amount of tax payable in 2016, Article 29 of Income Tax in 2016, and the amount of installments for 2016 PPh Article Sari Saripita. The research method used is a qualitative method using literature study, observation, and interviews. The conclusion shows that the implementation of fiscal reconciliation has not been in accordance with the applicable tax regulations, as a whole PT Sari Puspita has done a fairly good accounting even though there are some errors in making fiscal corrections.

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Published

2019-10-30

Issue

Vol. 4 No. 1: March 2017

Section

Articles

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