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ANALISIS PERBANDINGAN REKONSILASI FISKAL PAJAK PENGHASILAN (PPh) BADAN TERUTANG PADA PT. SPEEDMARK LOGISTIK INDONESIA PADA DUA PERIODE TAHUN BARU

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ABSTRACT COMPARATIVE ANALYSIS OF FISCAL RECONCILIATION OF INCOME TAX PAYABLE (PPH) PT.SPEEDMARK LOGISTIK PERIOD IN TWO BOOKS By, Envicha Naibaho The study was conducted to determine the reconciliation of fiscal year 2010, to find out the reconciliation of fiscal year 2011 and to determine the ratio between the reconciliation of fiscal year 2010, and in 201 I PT. Speedmarklogistik Indonesia. In this research, the authors analyzed the data with descriptive method is to describe the state of the financial statements of the phenomena that occur through the balance sheet and income statement. PT.Speedmark Logistik Indonesia. The authors conducted the study by conducting interviews, collecting data- correcting fiscal artd anallze fiscal conection in 2010 and 201 1 and compared them. The type ofdata used are secondary data. Data obtained by the company and the data is processed as financial statements especially corporate income statement and balance sheet. After doing the analysis it can be concluded that the PT. Speedmarklogistik Indonesia. Grouping of the costs and revenues that will be corrected by the end ofthe year. Based on the number and amount of correction data obtained positive correction amount in the year 2010 amounted to Rp 436,156,138.64 or approximately 20.238% of commercial revenue, while in 2011 amounted to Rp 145.990.42,74 or approximately 11,527 %o of commercial revenue of operating revenues decreased commercial the positive correction of 8.679Yo, which resulted in the increase in operating profit before tax and resulting penigkatan tax to be paid. While tte negative correction occurred in 2010 amounted to Rp3,210.216,62 or approxirrtately 0,419 Voof commercial revenuethen there was an increase of L]..O\% correction whieh resulted in a decrease in operating profit before tax and result in a reduction of tax due. The suggestion put forward is that the firm should pay more attention to more pertinent operational expenses as it will affect corporate profits and taxes to be paid. Companies should be more detailed in reporting expenses and income in the income statement to better explain what is happening correction.