Penerapan Koreksi Fiskal Pajak Penghasilan

Abstract

Purpose: This study aims to analyze the implementation of fiscal corrections on the commercial financial statements of CV Akiko Mega Utama in determining Corporate Income Tax (CIT) in accordance with Indonesian tax regulations. Design/methodology/approach: This study employed a descriptive qualitative approach. Data were collected through documentation and interviews with the company. The analysis focused on identifying differences between commercial accounting treatment and fiscal regulations, followed by fiscal reconciliation to determine taxable income and corporate income tax payable. Findings: The findings indicate that CV Akiko Mega Utama had not fully implemented fiscal corrections in calculating its corporate income tax. Several expense accounts required positive fiscal corrections because they could not be fully recognized as deductible expenses under tax regulations. The total positive fiscal correction amounted to Rp159,899,893, increasing taxable income from Rp818,132,802 to Rp978,032,695. Consequently, Corporate Income Tax payable increased from Rp129,558,679 to Rp154,877,459, while the monthly Article 25 income tax installment increased from Rp3,746,557 to Rp5,856,455. Research limitations/implications: This research only examines one company and one fiscal year; therefore, the findings cannot be generalized to all business entities. Originality/value: This study provides practical evidence regarding the importance of fiscal corrections in improving tax compliance and ensuring accurate corporate income tax calculations based on prevailing tax regulations