ANALISIS KOREKSI FISKAL LAPORAN KEUANGAN KOMERSIAL TAHUN 2014 DALAM MENETAPKAN PAJAK PENGHASILAN BADAN PADA PT MUTIARA GANESSHA MAKMUR LUBUKLINGGAU

The Analysis of The Fiscal Correction of The Commercial Financial Statement on 2014 in setting Income Tax Entity at PT MutiaraGanesshaMakmurLubuklinggau Miswarita, 2016 (xiii + 58 pages) Miswaritagautama@yahoo.co.id A final report is made to know the calculation of income tax Entity PT MutiaraGanesshaMakmur over taxable profits to be paid by the company based on Tax Law No. 36 year 2008. For the obtained data, the author uses the method of data collection i.e. observation, interviews, and research library. Based on data obtained in mind that re-analysis needs to be done toward the calculation of income tax Agency PT GanesshaMakmur pearls known in order to be taxable profit based on Tax Law No. 36 year 2008. The authors can conclude that by 2014 should PT MuiaraGanesshaMakmur, experiencing more Affluent pay based on tax law Number 36 in 2008 while the company has acknowledged less pay. This is caused because the company hasn't done a fiscal correction financial statements of commercial companies and haven't updated knowledge about the tax rules that apply. The author also gives recommendations to make the company should report to the tax on the difference between the calculation of the taxable profit, according to the financial accounting with taxable profit calculation according to the resulting in taxation PPh indebted more pay and company should do before reporting fiscal reconciliation taxable profit of the company responsible for income tax agency and update the knowledge of tax rules with the following training or seminars on tax