摘要：In the companys financial reporting, especially the statements of income,known as the consolidated income statement of income for the Commercial andFiscal. Both are clearly different because of the general commercial gaincalculation based entirely on the course will refer to the applicable GAAP, whilein calculating the Taxable Income of reference used is the applicable provisionsof the Taxation Act. Simply put revenues and expenses are recognized asincome or expense by the company but is not recognized by the tax. Thesedifferences require adjustments to the amount of Income Tax Payable betweenthat calculated by the company according to the same tax. Therefore, ScientificWriting was to understand the income (loss) derived from the results of fiscalcorrection on statement of commercial finance. In addition, Scientific Writing isalso aimed to find out the corporate income tax calculations made by PT. LSIndonesia under the rules and laws and regulations.. Based on the dataprocessing done by the author, the result shows a taxable income of USD37,423,160.61. This also resulted in companies not subject to corporate incometax, because the profit after deducting compensation of losses in value naught
