ANALISA PENERAPAN PERHITUNGAN REKONSILIASI FISKAL TERHADAP LAPORAN KEUANGAN KOMERSIAL PADA PT XYZ

DOI: https://doi.org/10.32722/acc.v5i1.1793

Deddy Dariansyah

Sari


ABSTRACT
LAPORAN KEUANGAN KOMERSIAL PADA PT XYZ

 
Deddy Dariansyah  
Universitas IndraPrasta PGRI
deddyjogjazz@yahoo.co.id
The calculation of fiscal reconciliation made by the company (taxpayer) due to differences in calculations,
especially profit by commercial accounting and taxable profit (fiscal). to bridge the existence of differences in
commercial financial statements and fiscal financial statements for more efficient then fiscal Financial Statements
prepared in tandem with commercial financial statements, meaning that although commercial or business financial
statements are prepared on the basis of business accounting principles, but the provision of taxation is dominant
in the process of reporting the preparation of reports finance. The causes of differences in commercial financial
statements and fiscal financial statements are due to differences in accounting principles, accounting methods and
procedures, differences in income and expense recognition, as well as differences in income and expense
treatment.. In addressing the differences that occur between the Commercial Income Statement and the Fiscal
Income Statement, based on the Financial Accounting Standards and the applicable tax law, based on the results
of research and calculation analysis of the calculation of fiscal reconciliation to the Financial Statement of profit.

Keywords : Reconciliation Fiscal, Financial Statement, Tax Law


Kata Kunci


Reconciliation Fiscal, Financial Statement, Tax Law

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