ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA PT CITRA TUMBUH LESTARI TAHUN PAJAK 2013

Abstract

The study aims to look at the PT. Citra Tumbuh Lestari which is located in Petojo Selatan I No. 40, Central Jakarta related to compliance in tax laws applicable to the fiscal correction in the commercial financial report in 2013 along with fiscal correction described. The method used in this research is descriptive method; aims to describe and explain the data or events sentences explanation. Data obtained by conducting data collection that is interview, documentation, and literature study. The collected data were analyzed by descriptive analysis of the comparative method. Conclusions from the analysis of the data based on research results Commercial Financial Statements PT Citra Tumbuh Lestari contained positive fiscal correction where there are several accounts expense recognized in accordance with Financial Accounting Standards, but according to the Tax Accounting should not be recognized as an expense. Based on the calculation of the total correction of Rp 340 884 894 positive and negative fiscal correction Rp 38.543.829. As a result of the fiscal correction is then an increase in the commercial profit of Rp 2.645.998.935,- to Rp 2.948.340.000,- or profit rose 11.42% in accordance with the rules-based fiscal correction Tax Act. Keywords: Fiscal Correction, Commercial Financial Statements