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ANALISIS PELAKSANAAN UNDANG-UNDANG PERPAJAKAN NO.I7 TAHUN 2OOO DALAM PENYAJIAN PELAPORAN KEUANGAN FISKAL PADA PT. PLN (Persero) Distribusi Jawa barat dan Banten

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The prnposes of this rcsearch are to know the differcrrce arising between commercial statement in relationton 1s timing difrerences ad permanent differences ttat influences fiscal finaacial reporting. To lnow the are influence of differenccs between timing and pemanent difference in tar payable of company. The researcher used descriptive metho4 wkrc data colected based on the real situation that happened in company and summrizrd based on the theory. Data were garhered though interview, and documentation study. Based on data obtained from PT. PLN (Persero) the fiscal and commercial financial statement presentation have differences which is because of tax law treatment This finaDcial statement difference sp 35 falling. Revenue recopition of tacking on cutomer equal to Rp.292.033.695.398,- (where the achral expemes used is only 5% from expense which is billed to customer). Maintanance is equal to Rp.55.392.289,- offices to Rp.70.473.838.857,- depreciation plant ass€t equal to Rp.173.869.186,- administrative expenses equal W.187.26.470.t59,- Other experxles equal to Rp.1.237.101.112,- amortization experxies rate differerce equal to Rp.45.907.269.576,- ar.d interest income equal to Rp.5.694.881.2t0,- Based on the writ€rs calculaion for PT. PLN ( Persero) in distribmion of West Java and BanGn is hence known r+rat by the revenue to be taxed of the equal to Rp. I 1.438.369.732.614,- hence for the incre tax imposed for compony equal to Rp.3.43 1.493.41 7.084,-.