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All Journal Journal Of Economic Sciences (Ekuisci)
Iwa Karniwa
University of Pasundan, Bandung
Economics, Econometrics & Finance

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Fiscal Reconciliation Qualitative Analysis: Bridging The Orientation Of Commercial Accounting And Tax Accounting In Financial Reporting Iwa Karniwa
Jurnal Ekuisci Vol 4 No 1 (2026): Vol 4 No 1 September 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v4i1.1311

Abstract

Background. The philosophical and orientation differences between commercial accounting based on Financial Accounting Standards (SAK) and tax accounting based on tax regulations pose a financial reporting dilemma for business entities. Companies must provide stakeholders with reasonable financial performance information while fully complying with tax regulations. Aims. This study aims to qualitatively analyze the role of fiscal reconciliation as a mechanism of cognitive harmonization and compliance that bridges these two orientations, with a specific focus on entertainment and donation expense accounts. Methods. By using a descriptive qualitative approach through the library research method with content analysis techniques on the latest SAK regulations and the Income Tax Law (Income Tax Law). Result. The results show that fiscal reconciliation functions as a qualitative bridge through positive and negative fiscal correction mechanisms. This process converts commercial profits into taxable income without altering or damaging the integrity of the commercial financial information required by investors. Conclusion. Fiscal reconciliation is not just a mathematical calculation on paper, but a strategic qualitative instrument to minimize compliance costs and the risk of tax disputes.
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