标题：APPLICATION OF CALCULATION OF INCOME TAX (INCOME TAX) PAYABLE MANDATORY TAX (WP) BODIES WITH CORRECTION TO THE FINANCIAL STATEMENTS FISCAL YEAR 2005 IN PT.TARUNAKUSUMA PURINUSA.
摘要：Principles and procedures of bookkeeping by the tax laws are not always equalto the principles and procedures of bookkeeping by the applicable AccountingStandards in Indonesia.Hal resulted in net profit before tax generated by theFinancial Accounting Standards (GAAP) differ from net income before tax iscalculated based on the tax laws, which better known as Taxable Income (PKP)from the taxpayers. This recognition should result in differences in theadjustments to such financial statements with fiscal correction, both positive andfiscal correction negative fiscal correction, in order to produce the amount ofincome recognized by taxation. The financial statements of companies that havebeen reported fiscal correction needs to be done so that the financial statementsin accordance with the principle of taxation so that it can be determined amountof income tax payable (tax payable) which should be paid by the company.
