The implementation of tax review on entity income tax of PT. Tantahan Panduhup Asi

Wiem, Cynthia (2018) The implementation of tax review on entity income tax of PT. Tantahan Panduhup Asi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

As the recognition of income and expenses in commercial accounting is different with fiscal (taxation) accounting, the company should perform the adjustments. Fiscal reconciliation is the process of adjustment made on income and expenses in order to generate net profit in accordance with the tax regulations. As the net profit has been in accordance to tax regulations, the correct amount of tax payable can be calculated. Hence, the company will succeed to comply its tax obligation. This research was conducted at PT. Tantahan Panduhup Asi, a company engaged in palm oil planting and industry. PT. Tantahan Panduhup Asi has performed initial fiscal reconciliation on its income statement for the year 2017. However, after the writer conducted tax review on the fiscal income statement with the latest tax regulation, there are some accounts that are not corrected by the company with the latest tax provisions. The result shows that PT. Tantahan Panduhup Asi income tax before tax review is Rp. 14,899,766,250.00. After tax review has been conducted, there are some additional fiscal corrections on the income statement, which are positive correction on the vehicle cost with amount of Rp. 511,780,000.00, positive correction on the telephone cost with amount of Rp. 4,932,500.00, and negative correction on the claim cost with amount of Rp. 1,256,772,641.00. This results the income tax of PT. Tantahan Panduhup Asi to be Rp. 14,714,748,750.00, which causes overpayment of entity income tax of Rp. 185,017,500.00.

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