Fiscal Reconciliation of the Commercial Financial Statement in 2019 and 2020 at PT. Mayora Indah Tbk.

Suryawati, Anita (2022) Fiscal Reconciliation of the Commercial Financial Statement in 2019 and 2020 at PT. Mayora Indah Tbk. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to analyze the commercial financial statements at PT. Mayora Indah, Tbk with supporting theories of Income Tax Law No. 36 of 2008 and other tax regulations. Furthermore, reconciliation will be carried out by comparing the analysis of financial statement calculations according to the company with tax regulations. The research design used by the author in this study is to analyze the company's financial statements, both commercial and fiscal in 2019 and 2020 and prepare a fiscal reconciliation by observing the fiscal correction post on the 2019 and 2020 income statements so that the taxable profit can be determined as a basis calculation of tax payable. Fiscal reconciliation at PT. Mayora Indah Tbk produced a Positif Correction of difference in 2019 which was greater than in 2020, meaning that there was a decrease in the amount of fiscal correction so that the taxable profit in fiscal 2020 was smaller than in 2019. The taxable profit in 2020 made the tax payable less than in the previous year. Keywords: Fiscal Reconciliation, Fixed Difference, Time Difference, Taxes Payable

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