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All Journal AKUNTABILITAS Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Sosio e-kons JABE (Journal of Applied Business and Economic) Account : Jurnal Akuntansi, Keuangan dan Perbankan Devotion: Journal of Research and Community Service FOCUS: Journal of Social Studies Jurnal USAHA Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Duconomics Sci-meet (Education & Economics Science Meet) International Journal of Law Social Sciences and Management IJHABS
Deddy Dariansyah S
University Indraprasta PGRI
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : AKUNTABILITAS

 1 
Analisa Penerapan Perhitungan Rekonsoliasi Fiskal Terhadap Laporan Keuangan Komersial Deddy Dariansyah
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.371 KB) | DOI: 10.15408/akt.v11i2.8841

Abstract

The calculation of fiscal reconciliation made by the company (taxpayer) due to differences in calculations, especially profit by commercial accounting and taxable profit (fiscal). to bridge the existence of differences in commercial financial statements and fiscal financial statements for more efficient then fiscal Financial Statements prepared in tandem with commercial financial statements, meaning that although commercial or business financial statements are prepared on the basis of business accounting principles, but the provision of taxation is dominant in the process of reporting the preparation of reports finance. The causes of differences in commercial financial statements and fiscal financial statements are due to differences in accounting principles, accounting methods and procedures, differences in income and expense recognition, as well as differences in income and expense treatment.. In addressing the differences that occur between the Commercial Income Statement and the Fiscal Income Statement, based on the Financial Accounting Standards and the applicable tax law, based on the results of research and calculation analysis of the calculation of fiscal reconciliation to the Financial Statement of profit 
Co-Authors Akbar, Lutfia Rizkyatul Amira, Wahyuni Ardiansyah, Tedy Clara Monica, Gracia Danang Djoko Susilo Dewi Purwaningsih Djoko Susilo, Danang Eliza Eliza Eliza Eliza Meirinaldi Meirinaldi, Meirinaldi Muhammad Rozali Noviariany Noviariany Nur Amialia Putri Pudji Astuty, Pudji Saputro, Mulyo Susilo, Danang Djoko Syahid Syaifuddin AS Tjipto Djuhartono