标题：ANALYSIS OF THE DIFFERENCE WITH COMMERCIAL CONSOLIDATED PROFIT AND LOSS STATEMENT OF INCOME FISCAL RECONCILIATION USING CASE STUDIES IN PT ARTHA LEXINDO
摘要：Statement of Income is one of the financial statements that would have resultedfrom the implementation of accounting systems and / or bookkeeping, whetherheld by or in accordance with the provisions of the Taxation Act and that, basedon the provisions set forth in the Statement of Financial Accounting Standards(GAAP). While not opposing the basic concepts, principles, methods, or rulesapplicable in the disciplines of commercial accounting and tax accounting, insome cases to be recognized are different, so if the report rightly Incomegenerated by the two disciplines also differ in accounting. One of the factors thatcause differences between the accounting discipline is the point of view ofmutual relations between those statements and the approach used in defining theelements of financial statements. It is necessary for reconciliation (correction).After doing research, which refers to the Law on Taxation, it can be concludedthat the existence of reconciliation there is a difference between accountingprofit and taxable income. Which will affect the tax payable will be paid by thecompany
