The comparison of profit determination based on financial accounting standard and income tax provision no. 36 year 2008 at PT Sinar Bintang Rezeki Medan

Evelyn, Evelyn (2018) The comparison of profit determination based on financial accounting standard and income tax provision no. 36 year 2008 at PT Sinar Bintang Rezeki Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at PT Sinar Bintang Rezeki Medan. The company is engaged in distributor of metal roof and lightweight steel roof truss. The objective of this research is to know the impact of difference between profit determinations based on Financial Accounting Standard with Income Tax Provision on Entity Income Tax at PT Sinar Bintang Rezeki Medan. The methods used by the writer in this research are qualitative descriptive method. The writer will analyze the profit based on financial accounting standard and income tax provision and its impact on entity income tax. Based on research result, conclusion of this research is difference between profit determination based on Financial Accounting Standard with Income Tax Provision can increase Entity Income Tax of PT Sinar Bintang Rezeki Medan in year 2017. The company prepares the commercial income statement of year 2017 based on financial accounting standard. The commercial net income in year 2017 is Rp 2,956,079,226.00. The element of revenue and expense recognition is in accordance with financial accounting standard. The element of revenue and expense recognition at PT Sinar Bintang Rezeki Medan isn’t in accordance with income tax law. There are differences in revenue and expense recognition between Income Tax Provision and Financial Accounting Standard at PT Sinar Bintang Rezeki Medan. Therefore, the company should conduct fiscal reconciliation in form of positive fiscal correction and negative fiscal correction. There is an underpaid income tax payment in Rp 282,418,600.00 because of differences in profit determination based on Financial Accounting Standard with Income Tax Provision.

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