Sonny, Sonny (2023) Rekonsiliasi laporan keuangan komersil-fiskal pada PT.XYZ. Masters thesis, Universitas Tarumanagara.
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Abstract
The purpose of this research is to test and analyze how PT. XYZ reconciles its
commercial financial reports to fiscal financial reports and whether its fiscal financial
reports are in accordance with applicable tax regulations. The object of this research
is PT. XYZ which is located in Batam city. This research uses descriptive analysis
methods to analyze the conformity between company data and the regulations of Law
No. 7 of 2021 concerning Harmonization of Tax Regulations and principles of
Statement of Financial Accounting Standards (PSAK) No. 46 concerning Deferred Tax
Accounting. The research results indicate that PT. XYZ in preparing commercial
financial reports to fiscal financial reports still does not fully follow tax regulations.
There are several expense elements which according to fiscal rules are not permitted
in whole or in part in calculating fiscal profit, such as depreciation expenses, fuel,
electricity, water and telephone, business travel, consumption and banquets. PT. XYZ
also still includes income with final tax in the non-business income post, which
according to tax regulations is not permitted.
Keywords: Fiscal Reconciliation, Commercial Financial Reports, Financial Reports
Fiscal, Law No.7 of 2021
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Sep 2024 11:23 |
| Last Modified: | 23 Sep 2024 03:20 |
| URI: | https://repotest.untar.ac.id/id/eprint/44723 |
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