Analisis Koreksi Fisikal Atas Laporan Keuangan Komersial Dalam Menentukan Pajak Penghasilan (PPH) Badan PT XXX
DOI:
https://doi.org/10.61722/jinu.v1i4.2182Keywords:
Commercial Financial Statements, Fiscal Correction, Fiscal Financial ReportAbstract
Commercial financial reports are records containing financial information held by a company in a certain period which are prepared based on the provisions of applicable Financial Accounting Standards, while fiscal reports are financial reports prepared using methods, standards or accounting practices that are in accordance with tax regulations. The purpose of this research is to find out whether all income or expenses that have been corrected in the fiscal correction process are in accordance with applicable tax regulations, as well as to find out the amount of tax income that PT. XXX based on the fiscal corrections made. This research uses a descriptive method that focuses on the financial reports of PT. XXX 2023. The results of this research show that fiscal corrections were made to the income account resulting from negative fiscal corrections amounting to IDR 6,268,018 and the corporate income tax to be paid by PT XXX amounting to IDR 26,972,550
References
Aulia, N., & Apriliawati, Y. (2023). Analisis Laporan Keuangan Komersial Melalui Rekonsiliasi Fiskal untuk Mengoptimalkan Perhitungan Pajak Penghasilan Badan pada PT . Indonesian Accounting Research Journal, 4(1), 73–78.
Kristianto, A., & Aminah, A. (2024). Analisis Koreksi Fiskal Atas Laporan Keuangan Perusahaan Pada Pt Trijaya Sarana Mandiri Di Bandar Lampung. EKONOMIKA45: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 11(2), 354–363.
Kumalawati, L. (2018). Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Untuk Menentukan Pajak Penghasilan Terutang: Studi Interpretivist. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 3(1).
Lambidju, N. E., Elim, I., & Suwetja, I. G. (2021). Koreksi Fiskal Laporan Keuangan Komersial Dalam Perhitungan Pajak Penghasilan Terutang Pada PT. XYZ. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1).
Languju, R. C. C., Tinangon, J. J., & Elim, I. (2014). Analisis Terhadap Koreksi Fiskal Pajak Penghasilan Pada PT. Bitung Mina Utama Di Kota Bitung. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(3).
Saleh, R., Hendrich, M., Vegirawati, T., & Umaya, A. (2023). Analisis Koreksi Fiskal Atas Laporan Keuangan Dalam Penentuan Pajak Penghasilan Pada PT. Mitra Rajawali Buana, Tbk Periode Tahun 2021. Jurnal Sustainability Riset Akuntansi, 1(2), 91–106.
Sondakh, S. G. (2016). Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Pada PT. Bank Perkreditan Rakyat Cipta Cemerlang Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(4).
Tulandi, M. R., Sabijono, H., & Pangerapan, S. (2018). Analisis Koreksi Fiskal untuk Menghitung PPH Badan pada PT. Empat Tujuh Abadi Jaya. Going Concern: Jurnal Riset Akuntansi, 13(02).
Widjaja, A. H. P. H. (2021). Analisis Rekonsiliasi Fiskal Terhadap Laporan Keuangan Komersial Pada PT. Tahun 2019. Jurnal Paradigma Akuntansi, 3(2), 784–793.
Zainuddin, A. A., & Ervina, D. (2023). Pengaruh Koreksi Fiskal Laporan Keuangan Terhadap Pertumbuhan Laba. JFAS: Journal of Finance and Accounting Studies, 5(1), 15–20. Jensen and Meckling. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economic, Vol. 3, No. 4, pp. 305-360.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 JURNAL ILMIAH NUSANTARA
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
