PENGARUH REKONSILIASI FISKAL UNTUK MENENTAPKAN JUMLAH YANG TEPAT ATAS PAJAK PENGHASILAN BADAN PADA PT TAPIS TEKNIK MEDAN

Abstract

The purpose of this research is to know impact of fiscal reconciliation on entity income tax at PT Tapis Teknik Medan. Types of this research is in form of descriptive research with case study in PT Tapis Teknik Medan and the research object is analyzing the fiscal reconciliation of commercial financial statement in PT Tapis Teknik Medan. The writer will analyze the impact of fiscal reconciliation in calculation of entity income tax. Data which is collected is secondary data include presentation of income statement, the way of calculating company income tax payable, element of income, element of expense, tax credit and other information which is related with this research. The research result shows that the reconciliation of commercial income statement to fiscal income statement have impact in determining the income tax payable year 2018 in PT Tapis Teknik Medan. From the research, it can give information to the company that there are some expenses and revenues which the company does not make the correction when preparing the fiscal reconciliation. The some expenses that the company does not make the correction are advertising for owner’s friend, gift and donation, travel for owner’s family, telephone for employee, doubtful account receivable allowance, education for shareholder’s son, meeting, stationery for owner’s children, building depreciation, furniture depreciation and vehicle depreciation. The revenues that the company does not make the correction are interest income. After fiscal reconciliation, there is underpaid income tax payment in Rp 158,194,543.00 from difference recognition of revenue and expense between financial accounting standard and income tax provision. The income tax expense in year 2018 after fiscal reconciliation is Rp 511,051,750.00. The income tax payable in year 2018 after fiscal reconciliation is Rp 158,194,543.00. Fiscal reconciliation has impact on the company’s taxable income which increase in amount of Rp 558,021,747.00 and the company’s income tax in amount of Rp 139,505,500.00.