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ANALISIS KOREKI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL DALAM MENENTUKAN JUMLAH PPH TERUTANG BERDASARKAN UU PERPAJAKAN PADA PT. TEGUH PRATAMA

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ABSTRACT NSCAL CORRECTIONS ANALYSIS OF FINAh{CIAL COMMERCIAL FORDETERMIhTINGTM, AMOTJNT OF TAXATION PAYABLE IN ACCORDAI\TCE WTrII TAX LAWS AT PT. TEGT'IIPRATAMA By Inggrtd Andrirrni Mahu This study aims to detemine the differences between accormting financial statement and acrouting taxation, ^nd also to determirc the effect of fiscal correction in computing corprul.r. income tax payable on the PT Teguh Prutama in accordance with the provisions of tax laws and rpgulations. ln that researcb, the authors analyse the data wilh descriptive method is to describe the state of the financial statements of the phenomena that occur by conducting a @imioary suwey, collecting date calculating income tax, fiscal correction in accordance with Law No. 36 of 2008. The type of data used are secondary data is data obtained from the company and the data is already processed, such as financial reports, espocially the income statement and balance sheet company After doing the analysis, it can b€ concluded that the PT Teguh Pratama fiscal correction has been done properly. The grouping of costs and revenues that will be corrccted facilitate correction at the end of the year, the Company has developed a fiscal correction in accordance with the provisions of the applicable tax. Effect of fiscal correction to the amount of income tax h 2009 Due to the commercial prcfit of Rp. 1,541,685,E66.01 with income tax amounted to Rp.328.203.304, 90 increased fiscal income amounted to Rp. 1,5,16,132,187.00 to income tax. 329,149,816.00 thus inqease tax revenues of Rp. 946,511.10. The suggestions that can be put forward "mong others, the Company should provide training on taxation to finance part of employees so that no other company does not need experts to make corrections the next fiscal year.