COMPARISON OF FISCAL CORRECTION TO THE FINANCIAL STATEMENTS FOR CALCULATING THE DIFFERENCE COMMERCIAL PROFIT / LOSS IN THE SAME TAX PLANNING GOOD YEAR INDONESIA, TBK FIRM

Ardiansyah Ardiansyah

Abstract


In this company that aims is to seek prot
or prot before and after taxes is one of the supporting
factors are very important. So it can further improve
the performance of the company by understanding the
calculations based on tax accounting, so as to present
the nancial report is good and right according to tax
laws that apply specically to the income statement. The
purpose of prot / loss before tax was to determine the
magnitude of the eect of prot / loss before and after
taxes. To determine the prot / loss before and after taxes
there are 2 (two) methods: (1) Method of Commercial
and (2) Method of Fiscal. After doing penelitiaan and
analyze it, the authors get the prot / loss before tax in
2007 according to commercial methods is greater than in
2008 but in 2007 lower than in 2009 while according to
the methods of scal year 2007 is greater than in 2008
but in 2007 lower from 2009. Later authors also examine
and analyze the prot / loss after tax in 2007 according to
commercial methods is greater than in 2008 but in 2007
lower than in 2009 while according to the methods of scal
year 2007 is greater than in 2008 but in 2007 lower than in
2009 .

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