摘要：This writing is intended to provide views on the calculation of profit (loss)according to the accounting based on the application of Financial AccountingStandards (SAK) and the calculation of profit (loss) prepared for the fiscalinterests. In meeting tax obligations, taxpayers do not need to hold a doublebookkeeping, accounting device used for commercial or financial statements arethe same fiscal, which is different is the way its composition. Based on thesedata elements can be known? elements that require attention in a fitnesscalculation of profit (loss) between the accounting and fiscal. From the researchit is necessary to show that reconciliation of the company's financial statementsin the form of a positive fiscal correction and a negative fiscal correction toobtain the financial statements in accordance with tax laws that forms the basisof Income Tax agency.
