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ANALISIS BOOK TAX DIFFERENCES PADA PT. THYSSENKRUPP POLYSIUS INDONESIA

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ABSTRACT ANALYSIS BOOK TAX DIFFERENCES AT PT. THYSSENKRUPP POLYSIUS INDONESIA By Agung Simon Pangidoan Rajagukguk This research was conducted at PT. ThyssenKrupp Polysius Indonesia which was a service company specializing in the field of execution of construction and the imposition tax based on tax law was object to final tax. Aims to understand the reason company did fiscal reconciliation whereas the tax already charged when invoice paid, and also to understand the differences between commercial financial statement which prepared based on statement of financial accounting standard (PSAK) and fiscal financial statement which prepared based on tax law (book tax differences). The method used in this research was descriptive analysis with income statement year book of 2014 as a sample. The result shown that there was another income which not derives from construction service activity and not object to final tax so that income and expenses must have reconciled. Book tax differences at PT. ThyssenKrupp Polysius Indonesia was amounting RP. 109,858,156,063.51 or 98% of commercial income where all the differences were part of permanent differences. The differences affected income which would be charged income tax article 17 Tax Law No. 36 Year 2008. Key words: Commercial Statement, Fiscal Reconciliation, Fiscal Statement, Differences