Systematic Literature Review (SLR): Analisis Rekonsiliasi Fiskal Atas Laporan Keuangan Komersial Terhadap PPH Badan yang Terutang pada Perusahaan

Tiar Lina Situngkir (Program Studi Manajemen Fakultas Ekonomi Universitas Singaperbangsa Karawang)
Salma Nurhasanah (Universitas Singaperbangsa Karawang)
Rahma Dini Aulia (Universitas Singaperbangsa Karawang)
Najwa Khoerunnisa (Universitas Singaperbangsa Karawang)
Rizka Dwi Syaharani (Universitas Singaperbangsa Karawang)
Sinta Apriyani (Universitas Singaperbangsa Karawang)
Nurul Aulia (Universitas Singaperbangsa Karawang)
Desi Jaelani (Universitas Singaperbangsa Karawang)
Dessy Herdiana (Universitas Singaperbangsa Karawang)
Muhammad Daffa Jauza Fikri (Universitas Singaperbangsa Karawang)

Economic Reviews Journal
Vol. 3 No. 3 (2024): Economic Reviews Journal

The aim of this research is to analyze fiscal reconciliation of commercial financial reports against corporate income tax that businesses must pay, as determined by the systematic literature review (SLR) approach. determining the amount of income tax due following fiscal adjustments and determining whether the recorded income or costs match the relevant tax measures. In order to explain this issue, this research gathers, evaluates, and synthesizes pertinent prior work from a variety of approved journals, including Sprott, Google Scholar, and Pop. Systematic Literature Review (SLR) is the research methodology employed in this study. Fifteen reviews of the literature address the research subject for 2019 and 2024. According to the study's findings, every organization prepares fiscal reconciliation and commercial financial reports with the same inconsistencies. Thus, there are disparities in the calculation of corporation tax payable as well.