FISCAL ANALYSIS OF CORRECTIONS TO THE STATEMENTS OF INCOME AS A COMMERCIAL BASIS CALCULATION OF PPH PAYABLE IN PT. CIPTA PERKASA

Yusuf Nur Ari

Abstract


Income Statement is one of the nancial statementsthat must be generated from the implementation ofaccounting systems and / or bookkeeping, either held byor in accordance with the provisions of the Taxation Actand the conditions set out in the Financial AccountingStandards. While not opposing the basic concepts, prin-ciples, methods, or rules applicable in the disciplines ofcommercial accounting and accounting perpaj will, in somecases to be recognized is dierent, so it is appropriate ifthe Consolidated Income generated by the two branches ofthe j uga accounting is dierent. One of the factors thatcause dierences between the two branches of the science ofaccounting is the point of view of mutual relations betweenthe two nancial statements and the approach used indening the elements of nancial statements. For that needcorrection. Directed research with the aim of knowingthe cause of the dierence between commercial prot andloss statements with scal income and what eect thecorrection of the prots and income tax payable on thePT. Cipta Perkasa. After doing the research that refers tothe Taxation Act, it can be concluded that the correctionthere is a dierence between commercial prot and taxableprot. Which will aect the income tax payable to be paidby the company. Penamaan File: 21207226

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