标题：DIFFERENCE ANALYSIS OF CONSOLIDATED PROFIT / LOSS BY USING COMMERCIAL DEPRECIATION METHOD WITH FISCAL DEPRECIATION METHOD ON PT. NATURAL BASE INDONESIA
摘要：Calculation of tax payable is based on the bookkeeping done by the taxpayer onall tax object that received or delivered and do during a particular fiscal period.Financial Statements of the most competent of the size of the tax returns areconsolidated Profit and Loss. In the Consolidated Profit and Loss there is adifferent concept, namely the measurement and recognition of revenues andcosts, which in turn will cause the difference between accounting profit(Consolidated Profit and Loss Commercial) and taxes (Consolidated IncomeStatement Fiscal). The difference is seen in depreciation and amortizationpolicies that caused Fiscal correction, so it needs to be reconciliation betweenthe two. After doing research reconciliation Profit / Loss in 2005 at PT.NATURAL Base Indonesia, we can conclude there is a difference between theConsolidated Profit and Loss Report Commercial Profit / Loss Fiscal Rp.1250002715 with the Consolidated Income Statement Fiscal sum of Rp.1324367.
