The analysis of fiscal reconciliation in determining the amount of entity income tax payable at PT Dutaraya Sejati

Juanda, Emelia (2018) The analysis of fiscal reconciliation in determining the amount of entity income tax payable at PT Dutaraya Sejati. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

As an Indonesia citizen who works or runs business in Indonesia, has to meet the requirements as taxpayer in accordance with tax regulations.In that case, it takes a benchmark to calculate the amount of taxable income.One of the ways is to organize a systematic recording which is bookkeeping whichthe result is financial statement. Financial statement hereinafter referred as commercial financial statement thatis prepared based on GAAP, while fiscal financial report is prepared for the purposes of taxation that refers to all tax laws. The differences of both financial statements lead to the needs of fiscal reconciliation. The objective of this research is to find out the result of fiscal reconciliation on the commercial income statement in determining the amount of entity income tax payable of PT DutarayaSejati in the year 2016. The analysis method used in this writing is a comparative descriptive analysis. Descriptive is to explain in detail about the accounting treatment that is influential in the presentation of financial statements and tax treatment of costs and income that should and should not be reduced in calculating the income tax payable. Comparative is comparing earnings according to taxation regulations with earnings according to financial accounting standards. After doing this research,it can be concluded that there are differences on the value of taxable income according to the commercial and the fiscal which occureddue to fiscal reconciliation. The difference consists of project purpose expense, electricity expense, telephone expense, water expense, entertainment expense, depreciation expense, medicine expense, other expense, provision of doubtful debts and interest income.

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