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ANALISIS KOREKSI FISKAL DALAM PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT LESTARI BANTEN ENERGI

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ABSTRACT ANALYSIS OF FISCAL CORRECTION IN THE CALCULATION OF INCOME TAX AGENCY IN PT LESTARI BANTEN ENERGI Written By : Donny NIM: 1132153 The authors conducted the research with aim to find out the carry out fiscal correction in the calcuation of income tax and to find out how thw result after doing the fiscal coorrection in the calculation of income tax agency in PT Lestari Banten Energi. The authors used descriptive method, that is collected the data based on real state, procesed,analyzed and the reseacher concluded. From the research conducted by the author in PT Lestari Banten Energy then it is known that there is a fiscal correction on the financial statements amounted to $ 6.412.606.44 and after doing calculation on fiscal correction then obtained a result of losses on the company of $ 1,293,503.32 which will be categorized as compensation tax. It can be concluded that PT Lestari Banten Energy do a good fiscal correction in accordance with the applicable tax regulations. The company must perform a fiscal correction so that it can avoid tax examination at the next day so that the company can follow the applicable taxation rules. Keyword : Fiscal correction and calculation of Corporate Income Tax