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ANALISIS KOREKSI FISKAL ATAS PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA PT. XXX

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ABSTRACT ANALYSIS CORRECTION FISCAL OVER INCOME TAX TAXPAYER AGENCY TO PT .XXX Written By: Aryanti Kurniasri NIM : 1232126 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 corporate income tax calculation based on commercial and fiscal. In this research, the writer used descriptive method by describing a situation with the fact that there was processed, analyzed and conclusions 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 differences and timing differences. After conducting an analysis of the fiscal correction commercial financial report comprising positive and negative correction correction. Reconciliation fiscal have done well and in accordance with the Tax Law. Keywords: Income Tax, Commercial Financial reports, Financial Statements Fiscal, Fiscal Correction.