摘要：In Indonesias taxation system adopted self-assessment which means thattaxpayers are given trust and responsibility to calculate, calculate, and report ontheir own pay tax due, the obligation of the government in this case the taxauthorities (tax authorities) are doing the building, services and supervisionthrough a series of activities tax audit for the fulfillment of tax obligations underthe provisions outlined in the taxation legislation. So based on these authorsdoing research in scientific writing this with the title of fiscal adjustments to theConsolidated Financial Commercial Basis For Determining Calculation of taxpayable at. MAESINDO. This study aims to determine the income statementaccording to the fiscal rules to address the differences between the FinancialAccounting standards and tax laws on income statements. The results showedthat: profit before tax from commercial income statement amounted to USD.5567612756 while profit before tax in fiscal income statement amounted toUSD. 5712893366. Correction of USD 184 851 905 positive and a negativecorrection of Rp. 42,697,825. After doing the calculations, the tax payable fromthe income tax amounting to Rp. The above analysis suggests 1.696.368.010.researchers should use in preparing Income Taxation of Law applicable.
