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ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA PT.HERLINA INDAH

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ABSTRACT FISCAL CORRECTION ANALYSIS OF COMMERCIAL FINANCIAL STATEMENTS IN PT.HERLINA INDAH Written by : Hendra Eko Saputra Tamba NIM : 1432230 The purpose of research conducted by the author is to know how the implementation of fiscal correction of commercial financial statements, what factors should be considered in making fiscal correction, how the presentation, and steps of fiscal correction PT. Herlina Indah in 2016. This study was conducted with descriptive method, that is by conducting interviews, collecting, processing, analyzing and drawing conclusions. Through the analysis done by the authors of the income statement in 2016, found taxes of Rp 210,393,706,580 and after reconciliation, the amount of taxes payable amounting to Rp 43,281,572,434 is due to a positive fiscal correction at expense of Rp 32,843,110381 and negative fiscal correction on income others amounting to Rp 70,110,180,533 and after the reconciliation of fiscal, then obtained tax refund of Rp (9,198,092,903). Keywords: Fiscal Correction Analysis of Commercial Financial Statements