ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA PT CENDRAWASIH JAYA SAKTI

Abstract

Noorsoleha H. 2021. Fiscal Correction Analysis of Commercial Financial Statements at PT. Cendrawasih Jaya Sakti, supervised by Indrawan Azis and Hariatih. This study aims to determine (1) whether the calculation of fiscal corrections to commercial financial reports at PT. Cendrawasih Jaya Sakti is in accordance with the calculation of Fiscal Correction according to the Taxation Law No. 36 of 2008 (2) Commercial Financial Report of PT. Cendrawasih Jaya Sakti is in accordance with Financial Accounting Standars (SAK). The analysis method used is descriptive comparative. The type of data used is quantitative and qualitative data with primary data sources and secondary data. Based on the results of research conducted on the fiscal correction report of PT Cendrawasih Jaya Sakti Year 2019 that (1) there is still a difference in recording with the Taxation Law Number 36 of 2008 (2) the Commercial FInancial Report of PT. Cendrawasih Jaya Sakti is in accordance with Financial Accounting Standars (SAK).