Analisis Koreksi FIskal Laporan Laba Rugi Komersial dalam Penentuan PPH Badan Terhutang PT. Volkopi Indonesia Cabang Medan

Abstract

The purpose of this study was to determine the value of income tax payable by the company, with reconciling commercial income loss statements to the fiscal income loss statements. By doing reconciliation, company did not need to create two bookkeeping for different purposes. The company just made corrections to items that were not in accordance with the provisions of the tax. Positive correction would increase taxable income, a negative correction would decrease taxable income. Analyzed data with descriptive method. It describes the financial statements of the phenomena that was happened by collecting data, fiscal correction in accordance with UU Number 36 Year 2008 and calculating income tax. Type of data which used are secondary data. The result of study concluded that there are differences the value of profit and loss according to the commercial and the fiscal. It occurs because the fiscal correction on the costs and incomes in the commercial financial statements based on tax regulations. Costs and incomes are corrected include depreciation expenses, service reward provision, direct labour cost, staff expenses, insurance expense company car, subscriptions, data communication, vehicles expenses (fuel & maintenance), travel expenses, representation/ entertainment, advertising, and interest receive in IDR. The difference between the income statement that according to the commercial tax income (loss) for commercial (Rp 12,787,953,895), while fiscal amounting to (Rp 11,364,319,179) so that the increase amounted to Rp 1,423,634,716 or 11% in accordance with the Income Tax Act.