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All Journal BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmiah Wahana Pendidikan
Sutardi, Fitrah Diraya
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Literature Review: Analysis of the Application of Fiscal Reconciliation in Some Companies Sutardi, Fitrah Diraya; Sidik, Nur Halimah; Situngkir, Tiar Lina
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.10697

Abstract

Fiscal reconciliation is the process of adjusting commercial financial statements with tax calculations carried out to meet applicable tax regulations and to solve the differences between fiscal financial reports and commercial financial reports. This process ensures that the company complies with tax regulations and stays clear of possible penalties or fines. Due to differences in tax and accounting procedures that may have an impact on financial statements and tax liabilities, analysis of the application and computation of fiscal reconciliation in many businesses is a pertinent topic. Together with commercial financial reports, fiscal financial reports are created, thus even though commercial or business financial reports are prepared based on business accounting principles, taxation provisions are dominant in the reporting process of financial statements for companies’ tax payments. Previous research has shown significant discrepancies between the results of commercial financial statements and fiscal calculations, often due to differences in revenue and cost recognition between commercial and fiscal accounting. The method determined through this research is a comparative literature review. The result of this research shows that some companies' corrections are not in line with tax regulations, which has an impact on how much income tax has already been paid and reported by these companies. Since deferred tax has been shown to significantly and favorably affect corporate income tax, the management of the company should pay taxes right away to lower the overall tax burden. The findings of this study suggest that corporate entities should do fiscal reconciliation due to discrepancies in cost recognition between Indonesian accounting standards and fiscal legislation. Keywords: Fiscal Analysis, Fiscal Reconciliation, Manufacturing Companies
A Literature Review On Indonesian Banking Architecture (IBA) Sutardi, Fitrah Diraya; Yuniar, Awaliyah Fadya; Sidik, Nur Halimah; Riyandi, Riyandi; Lastari, Devi Suci; Sitinjak, Moses Aprildo Jerico; Manda, Gusganda Suria
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 8.B (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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Abstract

The Indonesian Banking Architecture (IBA) is a strategic policy launched by Bank Indonesia in 2004 to build a healthy, efficient, and resilient national banking system in the face of global economic dynamics. Over the past two decades, IBA has been a guideline for transforming Indonesia's banking sector. The program is designed to strengthen the national banking structure through policies, including banking consolidation, capital consolidation, technological infrastructure development, and improved governance and risk management. As a result of this policy, the quantity of banks in Indonesia has decreased, which is in line with the strengthening of capital quality, thus creating a more solid and integrated banking system. This article explores the benefits of IBA’s implementation for the banking industry in the last two decades. This study utilizes secondary data from related academic research.
Co-Authors Gusganda Suria Manda Lastari, Devi Suci Riyandi Riyandi Sidik, Nur Halimah Sitinjak, Moses Aprildo Jerico Situngkir, Tiar Lina Yuniar, Awaliyah Fadya