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ANALISIS KOREKSI FISKAL DALAM PERHITUNGAN PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA PT.MULTI CIPTA ADIKARYA

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ABSRACT ANALYSIS OF FTSCAL CORRf,,CTION IN THE CALCTJI.ATION OF INCOME TAX CORPORATE TAXPAYERS IN PT. MULTI CIPTA ADII(ARYA , BY: Edy Sutrisno Limbong The authors conducted a study in order to determine the implementation of fiscal correction in the calculation of income tax and corporate taxpayers to know how the analysis of fiscal correction in the calculation of income tax at the corporate taxpayen PT. Multi Cipta Adikarya. The research method useC is descnptive metho4 which is based on the real state ofthe daui collected, processed, analyzed and the researchen conclude. From the research the author did on PT. Multi Cipta Adikarya it is known that there is a fiscal correction in the financial statements. PT. Multi Citra Adikarya cause income tax payable PT. Multi Cipta Adikarya Rp. 691,196,559.18 after doing the iauiaiysis, ii carr i-'s uuluiuricd, it can be concluded that the PT. Multi Cipta Adikarya has done a good fiscal conection. Grouping of the costs and revenues that will be corrected easier to facilitafe the correction of the year, the @mpany has developed a fiscal correction in accordance with the provisions of taxation, the amount of fiscal correction is Rp.704,328,6?4.00.. From the analysis of fiscal correction in PT. Multi Cipta Aditarya then the diference between the tax payable before and after fiscal correction amounted Rp.13.132.114, 82. Companies should conduct fiscal correction so as to avoid any tax audits in the firture so that companies can follow the tax laws currently in force.