PENERAPAN MANAJEMEN PAJAK PADA LAPORAN PENGHASILAN FISKAL DALAM PELAPORAN PAJAK SPT TAHUNAN PT LINGGA TIGA SAWIT

Abstract

Fiscal reconciliation is the process of adjusting the commercial profits that are different from fiscal provisions to produce profit / net income in accordance with tax provisions. Fiscal reconciliation is carried out by taxpayers because there are differences in calculations, especially profits according to accounting (commercial) standards and according to taxation (fiscal) standards. Commercial income statements are intended to assess the economic performance and financial conditions of the private sector, while the fiscal income statements are intended to calculate taxes. The cause of differences in commercial income statements and fiscal income statements is because there are differences in accounting principles, differences in accounting methods and procedures, differences in recognition of income and costs, and differences in the treatment of income and costs. Because there are such differences in the method applied in accordance with the applicable provisions, it becomes the reason for conducting research at PT Lingga Tiga Sawit to analyze whether the company has conducted appropriate fiscal reconciliation in preparing their fiscal income statement to report the annual tax return by doing direct observation of the commercial income statement and fiscal income statement.