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标题：DIFFERENCE ANALYSIS OF CONSOLIDATED PROFIT AND LOSS-INDONESIA PT BUREAU OF CLASSIFICATION WITH COMMERCIAL AND METHOD USING FISCAL
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作者：EGNA WIDJAYA ; EMMY INDRAYANI
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：In a company that aims for-profit or profit before and after the tax is one veryimportant factor penunjanng. The purpose of profit / loss before tax and after taxis to know the size of the effect of profit-loss before and after taxes. Todetermine the profit-tax loss before and after there are 2 (two) methods are: (1)Commercial methods and (2) Fiscal Methods. Analysis of net income before taxby the commercial method was Rp 479 658 107 while fiscal method is USD 528117 785. Where the net income / loss by fiscal methods is greater thancommercial methods. For according to commercial profit-loss method does notchange the numbers and recognized as an expense, whereas according to themethod of changing fiscal fiscal corrected numbers of positive and negativefiscal. Then the analysis of income-net loss after tax amounted to USD 353 260675 commercial, but according to fiscal methods of USD 387 164 450.