The analysis of fiscal reconciliation towards the amount of entity income tax payable at PT. Citramas Tanah Pusaka Medan

Elvani, Elvani (2018) The analysis of fiscal reconciliation towards the amount of entity income tax payable at PT. Citramas Tanah Pusaka Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Independence of a nation, can be measured from the nation's ability to implement and finance its own development. One of the sources for financing the development of this country comes from taxes. Tax is a tool for the government in achieving the goal of obtaining both direct and indirect receipts from the public, in order to finance routine expenditure and social and economic development of the community. To meet the needs of the entity tax reporting, it must do fiscal correction. Thus the company’s commercial financial statements must be adjusted as fiscal financial statements. The difference between income tax law and financial accounting can be divided as permanent difference and temporary difference. This research is conducted at PT. Citra Mas Tanah Pusaka which was established in year 2011 in Medan, South Sumatera, Indonesia. The mill is located at Desa Tanjung Timur, Kab Deli Serdang. The objective of this research is to analyzing the element of commercial income statement of PT. Citra Mas Tanah Pusaka in order to do adjust to prepare the fiscal income statement. The research design used is qualitative research in form of case study. Before fiscal reconciliation the amount of taxable income is Rp 5,280,281,640 and after reconciliation the amount of taxable income is Rp 5,643,037,800.. After the writer deducts it with tax credit, writer found out there is underpayment of Rp 457,502,017. The difference between Financial Accounting Standard and Income Tax Provision could led the company to get tax sanction because there is a different way of calculating the Income Tax payable.

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