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ANALISIS KOREKSI FISKAL ATAS PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA PT. TRINAGA INTERNUSA

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ABSTRACT ANALYSIS OF FISCSAL CORRECTION OF TAX CALCULATION INCOME TAXPAYERS ON BOARD PT. TRINAGA INTERNUSA By: Marcelina Siburian Nim 1432193 The purpose of this study was to investigate the implementation of corporate income tax calculation based on commercial and fiscal and also to find out how the fiscal correction comparative analysis of comparate income tax calculation based on commercial and fiskal. In this research the writer used descriptive method by describing a situation with the fact that there was processed, analized and conclutions drawn. The data used in this research was secondary data and primary data.The results of this study concluded that there was a difference between profit loss based on commercial and fiscal. Differences motivated because of permanent of differences and timing differences. From the research that I did on the PT. Trinaga Internusa, it can be seen that there was a fiscal correction in the financial statements Trinaga Internusa, cause income taxes payable PT. Trinaga Internusa by Rp.90.420.593 after doing the analysis, it can be concluded that PT. Trinaga Internusa 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.138.501.019 and Negative Rp. 4.898.422. From the analysis of fiscal correction in PT. Trinaga Internusa, the difference Profit/loss after tax before and after fiscal correction was RP.380.583.215. So with that company could avoid a tax audit at a later date, therefore Company had followed the tax laws that apply today. Keywords: Income Tax,Commercial Financial Reports, Finnancial Statments Fiscal, Fiscal Correction.