ANALISIS REKONSILIASI LAPORAN KEUANGAN KOMERSIAL MENJADI LAPORAN KEUANGAN FISKAL UNTUK MENGHITUNG PPH TERUTANG PADA PT. ALKINDO NARATAMA Tbk.

LENI, OKTAVIA (2015) ANALISIS REKONSILIASI LAPORAN KEUANGAN KOMERSIAL MENJADI LAPORAN KEUANGAN FISKAL UNTUK MENGHITUNG PPH TERUTANG PADA PT. ALKINDO NARATAMA Tbk. Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This research was conducted due to the difference between the profit calculation according to the guidelines of the company and the profit calculation according to the taxation of profit of the difference thus causing according to commercial and profit according to the fiscal. The purpose of this research is to know the magnitude of the income tax payable in PT AlkindoNaratamaTbk from 2011 to 2013. To get the magnitude of the fiscal earnings, Taxpayers should perform fiscal reconciliation process. The fiscal reconciliation is a process of adjustment between the income statement according to commercial and income statement according to the fiscal. This research is using a descriptive approach by conducting a case study in PT AlkindoNaratamaTbk. This research is using data analysis technique by using descriptive quantitative and qualitative descriptive. The results of this research is to show a timing differences and permanent differences that should be corrected in the fiscal reconciliation. Keywords : Reconciliation, Income Statement, Permanent Differences, and Timing Differences.

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