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ANALISIS REKONSILIASI FISKAL ATAS HUTANG PAJAK BADAN PADA PT. HERLINA INDAH

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ABSTRACT ANALYSIS RECONCILIATION OF FISCAL AGENCY FOR TAXATION IN. HERLINA INDAH Written By: Obed Agustua Simbolon NIM : 1132170 The purpose of this study was to determine how the implementation of fiscal reconciliation in the calculation of income tax taxpayer, what factors should be considered in reconciling the fiscal, how the presentation and preparation of reconciliation measures fiscal PT. HERLINA INDAH 2014. This research was conducted by using descriptive method that is by conducting interview, collecting financial data, process, analyze and draw conclusions. Throught the analysis conducted by the authors of the income statement in 2014, discovered the tax liability of Rp.20.393.845.180. and after reconciling, the amount of tax liability amounting to Rp.20.882.913.365. because they have caused by their positive fiscal correction on the load Rp.17.434.534.158.- and negative fiscal correction on revenue of Rp.15.472.052.511,- and after a reconciliation of fiscal, the importance of the difference between the tax debt amounting Rp.489.068.186.- Key words: Reconciliation of Fiscal Analysis on Corporate Tax Debts