Fiscal Correction Research Articles

Analisis Rekonsiliasi Fiskal terhadap Perhitungan Pajak Penghasilan pada PT Dwi Putra Karya Sukses

In the Astra International company, there is a reconciliation phenomenon in the asset depreciation section where there are different depreciation methods for commercial financial statements compared to fiscal financial statements research objectives: 1. To find out the calculation of Fiscal Reconciliation at PT Dwiputra Karya Sukses 2. To find out the calculation of taxes payable at PT Dwiputra Karya Sukses 3. To find out the calculation of the comparison of commercial profit and fiscal profit The type of research method used by the author is descriptive qualitative method. According to Bogdan and Biklen in Sugiyono (2020: 7) descriptive qualitative research methods are data collection in the form of words or pictures, so they do not emphasize numbers. By doing the right Fiscal Reconciliation, PT Dwiputra Karya Sukses can see the comparison between Taxable Income (PKP), namely before making a fiscal correction of Rp. 52,777,780 and after Fiscal Correction of Rp. 52,607,673. the difference in Taxable Income (PKP) also results in differences in Income Tax Payable that will be paid. The amount of income tax before fiscal correction is Rp. 5,808,555 and the amount of income tax after fiscal correction is Rp. 4,665,952. There is a difference in income tax payable of Rp. 1,142,603. Fiscal reconciliation of commercial financial statements is closely related to each other. Because it starts from revenue and expenses to the preparation of fiscal profit and loss and ends in income tax that must be paid by the company.

Comparison Of Depreciation According To Sak And Tax Law At Pt. Nurindo Pratama Logistik And Its Impact On Taxable Income (PKP)

This study aims to determine the comparison of depreciation according to SAK and Tax Law at Pt. Nurindo Pratama Logistik and its effect on Taxable Income (PKP). The author wants to find out and understand how the Depreciation Calculation according to SAK with taxation and how it affects or impacts PKP. The method used is a qualitative method with secondary data, namely data in the form of income financial statements and a list of depreciation of fixed assets at Pt. Nurindo Pratama Logistik. The results showed that the calculation of depreciation expense from the two methods, namely the depreciation method according to SAK and taxation (fiscal) in 2019, caused a difference of IDR 17,084,950.00, causing a negative fiscal correction, due to Pt. Nurindo Pratama Logistik determines a useful life of 5 years while the tax law provides a useful life of 4 years. The calculation of depreciation expense from the two methods, namely the depreciation method according to SAK and taxation (fiscal) in 2020, caused a difference of IDR 15,623,842.50, causing a negative fiscal correction, due to Pt. Nurindo Pratama Logistik determines a useful life of 5 years while the tax law provides a useful life of 4 years. The calculation of depreciation expense from the two methods, namely the depreciation method according to SAK and taxation (fiscal) in 2021, caused a difference of IDR 16,724,650.00, causing a negative fiscal correction, due to Pt. Nurindo Pratama Logistik determines a useful life of 5 years while the tax law provides a useful life of 4 years.

Analisis Penerapan Koreksi Fiskal Atas Pendapatan, Beban, dan Pajak Tangguhan dalam Rangka Menghitung PPh Terutang PT. Gresik Migas (Perseroda)

Profit and loss report and balance sheet of PT. Gresik Migas, which adheres to Financial Accounting Standards (SAK), is included in financial reports based on research. Both internal and external parties use this report to calculate taxable income and make decisions. According to Income Tax (PSAK) No. 46, fiscal corrections are made to business income. These adjustments may be positive or negative. Fiscal adjustments address permanent and temporary gaps, resulting in fixed differences (retained earnings and transportation costs) and temporary differences (salary costs, taxes, communications, newspapers, cars, and human resource development). Higher profit margin for PT. Gresik Migas is affected by cost, sales and tax burdens of 0.20% in 2021–2022.

PENGARUH FEE AUDIT DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

This quantitative research focuses on examining the impact of audit fees and firm size on tax avoidance. Secondary data, specifically financial reports published on www.idx.co.id, is utilized for this study. The population consists of mining companies, and purposive sampling is employed to select a sample of 138 companies. The analysis is conducted using the e-views software. The results indicate a positive and significant influence of audit fees on tax avoidance. A high audit fee does not imply a company's willingness to comply with tax regulations, but rather companies aim to minimize potential fiscal correction effects that may inflate profits. Proactive measures are taken to mitigate the impact, ensuring that the taxes paid are not excessively high. Additionally, firm size shows a positive and significant impact on tax avoidance

Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Untuk Menghitung PPH Badan Terutang Pada PT Yoezhadassah

To find out whether the fiscal correction made by PT Yoezhadassah is in accordance with the applicable tax law and to find out the effect of fiscal corrections made on commercial financial statements on Corporate Income Tax payable at PT Yoezhadassah. The type of research used is qualitative using the exploration method, which is to describe a situation about to get saturated answers regarding fiscal corrections on commercial reports and the preparation of fiscal financial statements and the calculation of Corporate Income Tax at PT Yoezhadassah. Data obtained by researchers through in-depth interviews as well as documentation and observation studies. The results showed that the fiscal correction of the 2021 financial statements of PT Yoezhadassah was carried out through a negative fiscal correction of income of IDR 38,226,905,190 and expenses of IDR 39,661,451,100 on the company's income statement so that the company, which initially according to the commercial income statement, suffered a pre-tax loss of IDR 1,343,629,518 on the fiscal financial statements, resulted in a pre-tax profit of IDR 103,198,00. Corporation income tax payable by PT Yoezhadassah in 2021 is calculated based on profit from non-final income, namely income from transportation minus costs related to transportation. Corporate income tax payable in 2021 of PT Yoezhadassah after fiscal correction is IDR 21,287,761. PT Yoezhadassah in making fiscal corrections to income and expenses is in accordance with applicable tax laws. Based on the results of existing research, the advice that can be given to PT. Yoezhadassah is that as a taxpayer who earns income subject to final and non-final tax, it is advisable to make separate financial statements for final and non-final income so that the tax calculation can be done correctly. PT Yoezhadassah continues to pay attention to the recognition of costs and revenues that are final and non-final.

ANALISIS DAMPAK KOREKSI FISKAL PENYUSUTAN ASET TETAP TERHADAP PAJAK PENGHASILAN BADAN PADA PT. ALAM SEGAR

This descriptive research is aimed to analyze the fiscal corrections impact for fixed asset depreciation on corporate income tax at PT.Alam Segar. The analysis technique is conducted by comparing calculation of fixed assets depreciation according to commercial accounting with fiscal accounting, also calculation of PT.Alam Segar Corporate Income Tax 2022. The secondary data analyzed is depreciation of fixed assets and income and operational costs. The research results show although the depreciation method used is the same, the results of the fixed asset depreciation calculations are different. Fixed assets depreciation according to commercial accounting is Rp.308,750,000 and fiscal accounting is Rp.265,425,000. There is a difference in depreciation charges of Rp.43,325,000. This difference causes need for a positive fiscal correction. This correction has an impact on the amount of profit as a basis for calculating tax from Rp.1,669,000,000 to Rp.1,712,325,000. There is a difference in the increase in the amount of PPh payable due to fiscal corrections amounting to Rp.9,531,500. PT.Alam Segar is expected to calculate Income Tax correctly and accurately. KPP is expected to conduct intensive socialization, therefore all taxpayers understand changes in applicable tax regulations.

ANALYSIS OF THE APPLICATION OF FISCAL CORRECTIONS IN THE FRAMEWORK OF CALCULATING INCOME TAX PAYABLE

The income statement of PT Anugrah Abadi, which adheres to the Financial Accounting Standards (SAK), is included in the financial statements based on research. Both internal and external parties use this report to calculate taxable income and make decisions. The primary objective of fiscal correction is to determine the extent of underpayment or overpayment of corporate income tax for PT Anugrah Abadi by performing fiscal corrections on the financial statements and reanalyzing the fiscal corrections and expenses recorded by PT Anugrah Abadi in accordance with tax laws. The method used in this research is a descriptive qualitative approach with data processing. The data sources used in this research are the financial statements and tax reports of PT Haleyora Power for the year 2023. The results indicate that there are several financial statement accounts subject to fiscal corrections. Within the fiscal corrections, some expense accounts were adjusted positively and negatively, including sales expenses and general administrative expenses. Consequently, the fiscal correction of PT Anugrah Abadi’s commercial financial statements has increased.

Fiscal Correction Analysis of Commercial Profit and Loss Report at Money Changer Company

This study aims to analyze the fiscal corrections on commercial loss profit report in determining corporate income tax at PT MCA, a money changer company. The research method used in this study is the descriptive qualitative method, with data collection methods carried out through interviews and documentation. The results of this study are the company has applied the tax regulation for preparing the fiscal correction and calculate the corporate income tax. For this fiscal year 2021, the company obtained the fiscal loss amounting to 1.24 billion rupiah, a decrease of 396 million rupiah from the company’s commercial profit and loss report. Due to the company obtained the fiscal loss, the company did not have obligation to pay corporate income taxes, however the calculation of estimated tax losses for the year ended December 31, 2021 was the basis for preparing annual tax return (SPT) for 2021.

Analisis Koreksi Fiskal atas Pendapatan, Beban dan Pajak Tangguhan untuk Menentukan Besarnya Pajak Penghasilan yang Terutang pada PT. DCN Indonesia

This study aims to analysis determines of fiscal corrections on income, expenses, and deferred taxes in PT. DCN Indonesia in determining the amount of income tax payable. In this study, the author uses qualitative research methods. Namely, author will prepare the data that has been obtained, interpreted, and then analyzed. From this study will be obtained information that can answer the problems faced., the use of data in secondary uses data such as commercial income statements and fiscal income statements as a list of assets and depreciation in the 2019 period. This research concludes that: (1) income and expenses in determining the income tax payable are not following the provisions of tax regulations due to different fiscal corrections between commercial reports and fiscal financial statements. (2) The amount of profit before tax is base on Financial Accounting Standards and profit before tax base on tax rules has a difference. (3) Several fiscal corrections were found in the income and expense accounts. (4) Calculation of deferred tax based on PSAK Number. 46 due to depreciation costs, resulting in time differences.

Impact of implementation of PSAK 73 on leases: relevance of financial statements, financial performance and tax avoidance

The accounting treatment for leases has changed with the issuance of PSAK 73 which became effective on January 1, 2020. PSAK 73 is a new accounting standard that adopts the old IFRS 16 policy and regulates how an asset is recognized, measured, presented and disclosed in Financial Statements. The standard will have significant changes to the recognition of lease accounting which will be disclosed in the financial statements. This literature study article is based on previous research or research that is relevant to reviewing the impact of applying PSAK 73 on leases on the relevance of financial statements, financial performance and tax avoidance. The purpose of writing this literature study is to build a hypothesis from the application of PSAK 73 on leases to be used for further research. The method used in writing this article is the library research method which originates from online media including Google Scholar, Mendeley and other academic online media. the right company, 2) the impact of the application of PSAK 73 on financial performance on asset capitalization which resulted in significant changes in the Financial Statements, and 3) the impact of the application of PSAK 73 on tax avoidance in the implementation of tax rules on leases, especially in fiscal corrections and income tax calculations.

ANALISIS PERENCANAAN PAJAK UNTUK PPh PASAL 21

This study aims to determine how the impact of the application of the Gross Method, Net Method, and Gross Up Method on the calculation of Income Tax Article 21 and which methods can be used as an alternative to tax efficiency. The research method used is comparative descriptive with quantitative measurements with primary data collection techniques, namely in the form of subject data from illustrations and documentary data in the form of a list of employee salaries in 202X from PT.X. The results showed that by using the Gross Method on the application of salary data in202X resulted in reduced employee income. The calculation using the Net Method resulted in the company's net profit increasing due to positive fiscal correction. Meanwhile, by using the Gross Up Method, the company provides tax allowances inthe same amount as the Income Tax Article 21 owed, in addition to the application of the Gross Up Method, the salary costs increase along with the decrease in the company's net income which will automatically reduce the burden of corporate income tax. From the results of these studies, it can be concluded that tax planning for PPh Article 21 with the Gross Up Method will provide benefits not only for the company but also for employees

Analysis of Financial Statement Preparation, Fiscal Reconciliation and Human Resources Competency on Corporate Income Tax of Sriwijaya Argo Sakti Company, Indonesia

Aims: This study aims to find out, analyze, and how the competence of human resources in the internal PT SAS and fiscal correction and analyze whether the competence of internal human resources is an obstacle or supporting factor in preparing financial statements.
 Study Design: The research design used in this study is a qualitative descriptive research design using the post-positivism paradigm with the triangulation method, which is an experimental approach using various methods, data sources, researchers, and theories.
 Place and Duration of Study: The researcher set an analysis unit on the Corporate Income Tax (PPh) Fiscal Correction and reviewed PT SAS's 2020 financial statements with Human Resources (HR) as an influential factor. Sampling determination in this study used a purposive sampling technique.
 Methodology: The sampling determination in this study used purposive sampling techniques with the criteria of PT SAS Tax Managers, Tax Consultants, Accounting Staff, and Tax Staff. The data collection used in this study can be grouped into two categories, namely interactive and non-interactive methods.
 Results: Based on the study's results, a fiscal correction in corporate income tax was caused by HR errors that did not record accounts receivable. Then, there is the fiscal correction. From the aspect of knowledge (knowledge), attitude (attitude) and aspects of skills (skills), there are still problems that still need to be solved.
 Conclusion: The company must be more thorough in making corrections to the costs that the company has incurred according to the rules. Companies should more often provide education and training in the field of accounting and taxation to employees. The company also advises the directorate general of taxes to review related CSR Costs.

ANALISIS PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) UNTUK MEMINIMALKAN BEBAN PAJAK PENGHASILAN BADAN PADA CV. XXXL

ABSTRACTThis study aims to: (1) analze the application of tax planning in minimizing the burden of corporate income tax on CV. Bina Mandiri Banua, (2) ind out and analyze whether tax planning (tax planning) that is carried out can minimize corporate income tax compared to before CV. Bina Mandiri Banua’s tax planning. The design of this research is a qualitative research with descriptive method. Data collection was done by interview, observation, and documentation. The result of the study indicate that tax planning carried out by bookkeeping methods, fiscal corrections, gross up methods for PPh 21 and the provision of allowances for food/drink and transportation of employees has a major influence on the magnitude of the corporate income tax burden. The result of the analysis show that tax planning can minimize the corporate income tax burden borne by the company, in 2019 before tax planning Rp. 4.648.909,- after tax planning becomes Rp. 3.224.192,- In 2020, before tax planning, Rp. 20.571.594,- after tax planning becomes Rp. 5.989.722,- In 2021, before tax planning Rp. 10.831.213,- after tax planning to Rp. 2.671.219,-. This shows that the corporate income tax burden has been minimized, seen from the total efficiency of tax savings of Rp. 24,166,582 in the 2019-2021 period.

Fiscal Correction Analysis Of Profit And Loss Reports In Determining Corporate Income Tax At CV Karya Bhakti Sentosa

CV Karya Bhakti Sentosa is a company engaged in the procurement and service provider industry. As a company that is obligated to pay taxes, CV Karya Bhakti Sentosa prepares commercial financial reports as the basis for calculating taxable profits and does not make fiscal corrections in accordance with the Tax Law. Fiscal corrections are corrections made due to differences in the treatment of income and expenses that differ between accounting standards and applicable tax regulations. The purpose of this study is to make and analyze fiscal corrections on income statements in determining corporate income tax at CV Karya Bhakti Sentosa. The research method used in this study is descriptive qualitative method, with data collection methods carried out by interviews and documentation. The results of this study are the company's fiscal profit of Rp. 807,100,774.00, an increase of Rp. 3,404,975.00 from the company's commercial profit which causes the company to have a difference in the payable income tax that the company has deposited in the amount of Rp. 619,954.00 underpaid.

ANALISIS PENERAPAN PSAK NOMOR 46 PAJAK PENGHASILAN ATAS LAPORAN KEUANGAN TAHUN 2021 DI CV. NUSANTARA MAKMUR SEJAHTERA

Companies often face obstacles in the process of recognizing all the consequences of tax calculations on financial statements. This causes differences between commercially recognized financial statements and fiscal financial statements. CV. Nusantara Makmur Sejahtera is a company that sells various types of facial, hair and body beauty products. The purpose of this study was to evaluate whether CV. Nusantara Makmur Sejahtera has implemented PSAK No. 46 in the company's financial statements.
 The research uses qualitative methods with descriptive analysis, namely looking at the 2021 financial reports. The data used in this study is primary data, and the type of data used is documentary data.
 The research finding is that there is a difference between the financial statements that are recognized fiscally and commercially. This causes a negative fiscal correction to the depreciation account. Based on the calculation, the total negative fiscal correction is Rp. 58,830,650.
 So that the application of PSAK No. 46 in the financial statements of CV. Nusantara Makmur Sejahtera is not perfect yet. To overcome this problem, the company must follow the tax regulations that have been set by PSAK No. 46

Analisis Rekonsiliasi Fiskal Terhadap Laporan Keuangan Komersial Dalam Menghitung Pph Terutang PT XYZ

The purpose of this research is to analyze the financial statements of PT XYZ to determine whether the recognized income or expenses are in accordance with the applicable tax regulations and to find out the amount of Income Tax Payable at PT XYZ in 2018 after fiscal corrections are made. The subjects in this study were PT XYZ. The method used in this research is quantitative descriptive method. The data collection method used in this research is through library research and field research. The results showed that the preparation of fiscal financial reports at PT XYZ was not in accordance with the Income UU PPh No. 36 of 2008, because there are still fiscal correction errors for expenses that should be corrected so that it affects the errors in calculating the Payable Corporate Income Tax.

Tax Review of Corporate Income Tax as a Strategy of Tax Management

The purpose of this study is to analyze the application of tax review of corporate income tax as a tax management strategy on PT. X Period 2017-2019. The research method used in this study is qualitative descriptive. The data used in this study was obtained from interviews, observations, document studies and online research. This research was conducted at PT X for the period 2017, 2018 and 2019. The results of research related to the implementation of tax review of corporate income tax is a fiscal correction that is carried out not in accordance with the Tax Law and Tax Regulations that apply in Indonesia. Corporate tax income PT. X in 2017, 2018, 2019 became more paid, underpaid and nil. There is a potential tax shock that can cause companies to be prepared in case of tax checks so that companies must do better tax management.

PENGARUH TRANSAKSI LEASING TERHADAP PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT RODES CHEMINDO

The purpose of this research is to know implementation of financing leasing according to income tax provision and its impact to entity’s tax expense at PT Rodes Chemindo. Types of this research is in form of descriptive research with case study in PT Rodes Chemindo and the research object is analyzing finance leasing transaction in PT Rodes Chemindo and analyzing the impact of finance leasing transaction to entity’s income tax. Data which is collected is secondary data include the presentation of financial statement, income tax expense calculation, finance leasing transaction, depreciation calculation, accounting of finance leasing transaction and other information which is related with this research. The research result shows that implementation of finance leasing has impact in increasing entity income tax in PT Rodes Chemindo. Fiscal expense in the company is not in accordance with income tax provision because the company recognizes the depreciation expense and interest expense of leased fixed asset. Income tax payable after implementation of income tax provision in year 2020 is Rp 78,357,833.00 with result that there is increasing of income tax payable year 2020 in Rp 8,264,960.00. Positive fiscal correction should be done for interest expense in Rp 67,160,860.00 and depreciation expense in Rp 99,218,750.00. The company can recognize leasing installment payment in Rp 128,811,570.00 as deductible expense in year 2020. The company should classify the leased fixed asset as leasing transaction based on income tax provision in calculating the income tax payable. The company records the finance leasing transaction as fixed asset. Payment of leasing is recorded as deduction of leasing liabilities. The company also records the depreciation expense of leased fixed asset and interest expense. The company has properly classified the leased fixed asset as leasing transaction. Income tax expense in the company is Rp 626,371,240.00 and income tax expense after implementation of income tax provision is Rp 634,636,200.00.

ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN PADA PT. PROTEKSINDO UTAMA MULIA

This study aims for valid and reliable knowledge about the extent to which PT. Proteksindo Utama Mulia Group in complying with the applicable laws and regulations with fiscal improvements to the 2019 financial statements and describing matters related to improvements. The result of data analysis for this research case is PT. Proteksindo Utama Mulia Group has not prepared its fiscal financial statements in accordance with the applicable tax regulations. This can be seen from the positive correction of Rp.657,987,726,- and the negative correction of Rp.1,831,720,- As a result of the positive and negative corrections, there was an increase in the amount of commercial profit from Rp.1,205,390,009,- to Rp. .1.861.546.015, - which means that there is an increase in profit of 54.4% which is recognized by the fiscal. Keywords: Fiscal correction; financial statements

Calculation of Depreciation of Fixed Assets According to Tax Regulations at PT. Surya Utama Agrolestari

Fixed assets are company assets that have a useful life of more than one year. There are several methods that can be used for the calculation of Fixed Assets. The first is the depreciation method in accordance with financial accounting standards (SAK) or with tax regulations. Depreciation method based on tax regulations for tax purposes. This research is also included in the type of descriptive qualitative research. In the accounting activity of asset depreciation at PT. Surya Utama Agrolestari is depreciated using the straight line method, this is in accordance with PSAP No 7. And the results of the study found that PT. Surya Utama Agrolestari has calculated depreciation in accordance with tax provisions and found no fiscal correction to the calculation of depreciation of fixed assets. The calculation of the company's depreciation is in accordance with the tax provisions.