(Writer’s Name, DEWI D), PERHITUNGAN PAJAK PENGHASILAN PT JATI JAYA PERKASA MANDIRI IN MAROS, with Mrs. Syamsinar,S.E., M.SA., Ak as counselor I and Mr. Dahsan Hasan, S.H., M.H. as counselor II.
This research is an explorative research with quantitative and qualitative approach that aimed to assist PT Jati Jaya Perkasa in counting of their income tax based on rules applied. Research type applied is case study with research design done in the form of collecting, recording, and does fiscal reconciliation of operating income according to commercial accountancy for calculate profit tax and make fiscal correction by doing aPddition or reduction of profit before tax. As a means of compiler is applied by questioner, interviewing and data analysis and conclude the result.
Result of research indicates that in specifying profit tax, company has not pursuant to update taxation rules. This is caused by determination of profit tax, the company had not done fiscal correction and only applies commercial operating income as its profit tax. So, it need to make fiscal correction that stipulating profit tax pursuant to applied taxation rules, so that will not caused less paying or more paying, which can cause harm for the company and the state.
In general, in compiling financial statement, company has referred to Financial Accounting Standard, but in determining fiscal profit, company burdens all cost becoming burden in operation year without considering if it allowed to reduce operation income.