文章基本信息

标题：ANALYSIS OF CONSOLIDATED FINANCIAL COMMERCIAL - FISCAL FINANCIAL STATEMENTS IN PT. BAPINDO BUMI SEKURITAS.
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作者：Nurul Faradilah ; Renny Haryono
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Tax is a contribution to the state (which can be enforced) by the Law andwithout direct reciprocal services to the community (contra), the point was tofinance home state (government). Commercial financial report is a reportprepared by accounting principles to be neutral or impartial and are intended forpurposes of the various parties. However, if the reports were preparedspecifically for tax purposes with respect to all tax regulations, the report calledthe financial statements of the fiscal. Bookkeeping is done on the generaltaxpayer under the provisions of generally accepted in Indonesia is the FinancialAccounting Standards (GAAP). But the bookkeeping for tax purposes followsthe provisions of the taxation laws, so that often there is a difference betweenthe reports produced by commercial accounting and tax accounting. Thedifferences are seen in policy that resulted in depreciation and amortization offiscal correction, so it needs to be reconciliation between the two. The purposeof this scientific writing to compare the amount of tax paid by enterprisesbetween fiscal calculations commercial calculation. In this case, PT. LandSecurities Bapindo using withholding tax collection system becausePT. Bapindo Land Securities as a third party. In analyzing the calculation ofincome tax (income tax) payable by commercial financial report and fiscalfinancial report which led to differences in the fiscal correction. From thecalculation shows that the income tax for financial reporting purposes in 2005,while income tax overpayment by fiscal year 2005 financial statements of taxlosses but because the company pays the taxes prepaid income tax becomespayable.