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ANALISIS KOREKSI FISKAL ATAS PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA PT TAKARA GOLF RESORTS.

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ABSTRACT ANALYSIS OF FISCSAL CORRECTION OF TAX CALCULATION INCOME TAXPAYERS ON BOARD PT. TAKARA GOLF RESORTS By: Starnita E. Siburian The researcher conducted research in order to determined the implementation of fiscal correction on income tax and corporate taxpayers to know how the analysis of fiscal correction on income tax corporate taxpayers in PT. Takara Golf Resorts The research method was descriptive method, that data was collected based on real situation, processed, analyzed, and then conclude. Data captured through interviews and documentary studies through documents related to the research conducted. Data were analyzed based on the results of research. From the research that I did on the PT. Takara Golf Resorts, it can be seen that there was a fiscal correction in the financial statements Takara Golf Resorts, cause income taxes payable PT. Takara Golf Resorts by Rp.22.436.530 after doing the analysis, it can be concluded that PT. Takara Golf Resorts has done a good fiscal correction. Grouping of the costs and revenues that will be corrected facilitate the correction of year-end, the company has developed a fiscal correction in accordance with the provisions of the tax, the amount of fiscal correction Positive Rp.664.842.313, - and Negative Rp. 559 376 692,- From the analysis of fiscal correction in PT. Takara Golf Resorts, the difference Profit/loss after tax before and after fiscal correction was Rp. 71,037,477. So with that company could avoid a tax audit at a later date, therefore Company had followed the tax laws that apply today. Key Words: Fiscal Correction of Tax Calculation Income.