Sonny, Sonny (2023) Rekonsiliasi laporan keuangan komersil-fiskal pada PT.XYZ. Masters thesis, Universitas Tarumanagara.
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Abstract
The purpose of this research is to test and analyze how PT. XYZ reconciles its commercial financial reports to fiscal financial reports and whether its fiscal financial reports are in accordance with applicable tax regulations. The object of this research is PT. XYZ which is located in Batam city. This research uses descriptive analysis methods to analyze the conformity between company data and the regulations of Law No. 7 of 2021 concerning Harmonization of Tax Regulations and principles of Statement of Financial Accounting Standards (PSAK) No. 46 concerning Deferred Tax Accounting. The research results indicate that PT. XYZ in preparing commercial financial reports to fiscal financial reports still does not fully follow tax regulations. There are several expense elements which according to fiscal rules are not permitted in whole or in part in calculating fiscal profit, such as depreciation expenses, fuel, electricity, water and telephone, business travel, consumption and banquets. PT. XYZ also still includes income with final tax in the non-business income post, which according to tax regulations is not permitted. Keywords: Fiscal Reconciliation, Commercial Financial Reports, Financial Reports Fiscal, Law No.7 of 2021
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Tesis |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Sep 2024 11:23 |
| Last Modified: | 23 Sep 2024 03:20 |
| URI: | http://repository.untar.ac.id/id/eprint/44723 |
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