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All Journal Jurnal Paradigma Akuntansi
Pedro Franklin
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Economics, Econometrics & Finance Social Sciences

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ANALISIS REKONSILIASI FISKAL DALAM PENENTUAN PENGHASILAN KENA PAJAK PADA PT X Pedro Franklin; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38901

Abstract

1) This study aims to analyze the implementation of fiscal reconciliation in determining Taxable Income (Taxable Income/PKP) and Corporate Income Tax at PT X. 2) The subject of this research is PT X, a company engaged in commercial property management and rental services during the 2024 fiscal year. 3) The sample was selected using a purposive sampling method. 4) The data used consisted of commercial financial statements, fiscal reconciliation reports, fixed asset records, and supporting tax documents. 5) Data were collected through documentation and interviews. 6) The research employed a descriptive qualitative method with a case study approach. 7) The results show that PT X reported commercial profit before tax of Rp1,613,162,617, positive fiscal corrections of Rp9.899.699.407, and negative fiscal corrections of Rp11.512.862.025, resulting in nil fiscal profit, nil Taxable Income, and no Corporate Income Tax payable for the 2024 fiscal year. 8) The implication of this study is that fiscal reconciliation plays an important role in ensuring accurate tax calculations and compliance with prevailing tax regulations.
Co-Authors Purnamawati Helen Widjaja