Reconciliation of commercial income statement to fiscal income statement in determining the amount of income tax payable at PT Tekkindo Centra Daya Medan

Juventia, Melissa (2018) Reconciliation of commercial income statement to fiscal income statement in determining the amount of income tax payable at PT Tekkindo Centra Daya Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at PT Tekkindo Centra Daya Medan. The company is engaged in sales of electric motor. The objective of this study is to know the implication of conducting fiscal reconciliation of commercial income statement to fiscal income statement to income tax payable in at PT Tekkindo Centra Daya Medan. The methods used by the writer in this research are qualitative and descriptive methods. The research will analyze the fiscal reconciliation in calculating entity income tax. Based on the research result, conclusion of this research is that the fiscal reconciliation has an impact in increasing entity’s income tax in PT Tekkindo Centra Daya. There is an underpaid income tax payment in Rp 78,368,670.00 because of fiscal reconciliation from commercial income statement into fiscal income statement. The fiscal reconciliation is done to some revenues and expenses in commercial income statement such as gift, entertainment expense without list of nominative, fringe benefit in form of recreation, donation for employee’s weeding parties, traveling for personal benefit of shareholders, management personal telephone, fringe benefit in form of rice and transportation, interest income as subject of final income tax, difference of depreciation of building and vehicle calculated by company with Income Tax Provision. Therefore, the company should conduct fiscal reconciliation in form of positive fiscal correction and negative fiscal correction for the differences in revenue and expense recognition between Income Tax Provision and Financial Accounting Standard in year 2017.

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