Analysis on the application of earnings management, fiscal correction through the recognition and recording of income and expenses on the profit tax of PT. Terusan Indah Perkasa

Evelyn, Evelyn (2021) Analysis on the application of earnings management, fiscal correction through the recognition and recording of income and expenses on the profit tax of PT. Terusan Indah Perkasa. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The application of earnings management system is applied in the company's financial statements to increase the company's profit so that the company could predict future potential performance and fulfil the responsibility of management. Fiscal corrections also affect the company's financial statements to avoid entity income tax calculation errors, because if there is an incorrect nominal, it can result in losses to the company. The purpose of this research is to analyse the earnings management and fiscal correction of the financial statement to find out how the company implements an earnings management system to increase company profits. Also, it analyses fiscal correction in the income statement based on tax regulations where the results of the analysis can affect the entity income tax. Through this analysis, the company will find out its mistake in the calculation which will affect the entity income tax. The previous calculation of entity income tax has depicted that the profit tax based on the company with a larger nominal value. However, after the analysis is carried out, the allowable tax amount should be less than the tax calculation result based on the company's financial statements. Therefore, the company makes tax compensation for the next period with the aim that the excess of previous tax payments can be used to pay the next tax obligations/Penerapan sistem manajemen laba diterapkan dalam laporan keuangan perusahaan untuk meningkatkan laba perusahaan sehingga perusahaan dapat memprediksi potensi kinerja masa depan dan memenuhi tanggung jawab manajemen. Koreksi fiskal juga berpengaruh pada laporan keuangan perusahaan untuk menghindari kesalahan penghitungan pajak penghasilan badan, karena apabila terdapat nominal yang salah dapat mengakibatkan kerugian bagi perusahaan. Tujuan dari penelitian ini adalah menganalisis manajemen laba dan koreksi fiskal pada laporan keuangan untuk mengetahui bagaimana perusahaan menerapkan sistem manajemen laba untuk meningkatkan laba perusahaan. Selain itu, menganalisis koreksi fiskal dalam laporan laba rugi berdasarkan peraturan perpajakan dimana hasil analisisnya dapat mempengaruhi pajak pada penghasilan laba perusahaan. Melalui analisis ini, perusahaan akan mengetahui kesalahannya dalam penghitungan yang akan berdampak pada pajak penghasilan badan. Perhitungan pajak penghasilan badan sebelumnya menggambarkan pajak perusahaan dengan nilai nominal yang lebih besar. Namun setelah dilakukan analisis, jumlah pajak yang dihasilkan seharusnya lebih kecil dari hasil perhitungan pajak berdasarkan laporan keuangan perusahaan. Oleh karena itu, perusahaan melakukan kompensasi pajak untuk periode berikutnya dengan tujuan agar kelebihan pembayaran pajak sebelumnya dapat digunakan untuk membayar kewajiban pajak berikutnya.

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