The analysis of income and expenses recognition based on income tax provision to determine the amount of income tax payable at Thong's INN

James, James (2018) The analysis of income and expenses recognition based on income tax provision to determine the amount of income tax payable at Thong's INN. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research was conducted at Thong’s Inn, located at Jl. Pasar V, Kebun Kelapa, Kualanamu - Deliserdang, North Sumatera. This company deals in accomodation and hotel activities. This research is done based on the fact that the commercial income statement prepared by company couldn’t be used directly in calculating the amount of income tax payable because of the differences with Taxation regulations. The purpose of this research is to know the effect of fiscal reconciliation in calculating company income tax payable at Thong’s Inn. Type of this research is in form of descriptive research with case study in Thong’s Inn. Data collected is secondary data such as List of depreciation of assets, Commercial Income Statement of year 2016, Calculation of company income tax payable year 2016 and other data obtained either through documentation and communication with company employees. The research results show that fiscal reconciliation has the impact on the calculation of income tax payable at Thong’s Inn in year 2016. It was because the differences in taxable income prepared by company with the taxable income prepared by writer due to fiscal corrections. After reconciliation, there are positive corrections of Rp. 203,800,200 and negative corrections of Rp 8,795,753 that result to underpayment tax of Rp 71,189,861. By doing fiscal reconciliation, the company can pay the right amount of income tax payable according to Tax Regulations to prevent any tax sanction and irregularities in the future.

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