ANALISIS PERHITUNGAN PAJAK PENGHASILAN TERUTANG BERDASARKAN UNDANG-UNDANG PAJAK NOMOR 36 TAHUN 2008 PADA KOPERASI KARYAWAN PUSRI PALEMBANG

Fiscal reconciliation performed by the taxpayer because there are differences in the calculation, in particular accounting profit (commercial) with income taxation according to (fiscal). As for the purpose of this study was to determine wheter all revenue or expense which is corrected in accordance with the tax regulations and how much the amount of income tax Pusri’s Employee Cooperative in 2012, 2013 and 2014 after the fiscal correction. In this writing, the authors analyze the data with descriptive analyze. It describes the financial statements of the phenomena that was happened by collecting data, fiscal correction in accordance with UU Number 36 Year 2008, and then calculating income tax after fiscal correction. The results of this study concluded Pusri’s Employee Cooperative in conducting fiscal correction there are revenue and costs that are not corrected that should be corrected. Based on calculations, there is a difference in the amount of tax payable by the company in 2012, 2013 and 2014 which showed that the company had to pay the tax underpayment