MEKANISME KOREKSI FISKAL ATAS PAJAK PENGHASILAN BADAN PADA CV.XYZ KOTA MADIUN

Abstract

This study aims to determine the amount of corporate income tax by CV. XYZ owed by carrying out a fiscal reconciliation or fiscal correction of expenses and income by CV. XYZ based on the applicable tax laws and regulations. In this study, the mechanisms for recording, calculating, and reporting corporate income tax will be described. This study applies a descriptive method to analyze data obtained from CV. XYZ which is then examined based on the Tax Law to answer the problem formulations. This research can conclude from the calculation of the commercial to fiscal reports released by CV. XYZ is not fully by the Tax Law which in the end makes CV. XYZ is subject to overpayment of tax payable per year in 2019.

Keywords: Income Tax, Commercial Financial Report, Fiscal Financial Report, Fiscal Correction