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All Journal Jurnal Kompetitif Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Syahyuni Syahyuni
Universitas Tridinanti
Economics, Econometrics & Finance

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Journal : Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)

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ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN PADA PT. PROTEKSINDO UTAMA MULIA Ernawati Ernawati; Syahyuni Syahyuni
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.900

Abstract

This study aims for valid and reliable knowledge about the extent to which PT. Proteksindo Utama Mulia Group in complying with the applicable laws and regulations with fiscal improvements to the 2019 financial statements and describing matters related to improvements. The result of data analysis for this research case is PT. Proteksindo Utama Mulia Group has not prepared its fiscal financial statements in accordance with the applicable tax regulations. This can be seen from the positive correction of Rp.657,987,726,- and the negative correction of Rp.1,831,720,- As a result of the positive and negative corrections, there was an increase in the amount of commercial profit from Rp.1,205,390,009,- to Rp. .1.861.546.015, - which means that there is an increase in profit of 54.4% which is recognized by the fiscal.Keywords: Fiscal correction; financial statements
Co-Authors Baidowi Abdhie Dimas Pratama Putra Ernawati Ernawati Hisbullah Basri