The analysis of fiscal reconciliation in determining the amount of entity income tax payable at PT Global Tunas Mandiri

Chelsia, Chelsia (2018) The analysis of fiscal reconciliation in determining the amount of entity income tax payable at PT Global Tunas Mandiri. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study was conducted due to the differences of guidelines in governing the preparation of commercial and fiscal income statement that led to differences in the profit amount which is based on financial accounting standards (commercial) and tax regulations (fiscal). This happens to PT Global Tunas Mandiri that has not been preparing income statements in fiscal way either. The purpose of writing this research paper is to know the result of fiscal reconciliation on the amount of tax payable of the company. The author uses descriptive qualitative methods as the research method and using the results of the company’s income statement year 2017 combined with interview data as the source of research data. The results of data analysis indicates that the total tax needs to be paid by PT Global Tunas Mandiri on fiscal way is Rp 13.401.892,58756, which is found out that there is still underpayment with the amount of Rp 7.015.024,71256 (the difference between commercial and fiscal results). This could be occurred because the company is still applying financial accounting standards as the basis in preparing its income statement. In order to avoid any further underpayments, PT Global Tunas Mandiri needs to pay the underpayment and sanctions. Therefore, the company does not need to pay double if there is an audit conducted by official tax auditors in the future.

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