Abstract
Every company in Indonesia currently has an annual financial report, which aims to find outthe performance of a company, besides that the company's financial statements are also used to report and make calculations in paying taxes, financial statements are prepared based on generally accepted principles, namely Accounting Standards Finance (SAK). The background of this study is the result of observations and experiences of researchers, that to determine the calculation of corporate income tax carried out by the SIP company and to compare the calculation of corporate income tax on financial statements made by companies with the Taxation Law. The research used exploratory descriptive analysis method. The research instrument used in this research is the documentation format SIP company financial statements results the conclusion of this study is the analysis of the company's financial statements, indicating that the calculation and reporting of income tax by the company is not in accordance with the tax law. Companies need to calculate the fiscal reconciliation is the most appropriate means used in determining the amount of income tax payable.
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