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VOLUME II Edisi 1 , April 2008
AKUNTANSI KOMERSIAL VERSUS AKUNTANSI FISKAL/PAJAK (SUATU TINJAUAN STUDI) |
Fakultas Ekonomi Universitas Kristen Immanuel (UKRIM) |
Tax payers who have NPWP (Nomor Pokok Wajib Pajak) have to examine, calculate and report their tax deductible total income / profit received in the current fiscal year period, in their Income Tax Report not later than on March 31 in the following year. The tax deductible income / profit is calculated based on the fiscal accounting report. Whereas, that tax deductible income or profit reported is based on the commercial accounting report originated from generally accepted accounting principles (GAAP). As such, a difference between the deductible income / profit based on the commercial accounting and that which is based on the fiscal accounting will always occur. Therefore, a reconciliation process has to be applied in order to equalize the deductible income / profit based on the commercial accounting to the one that is based on the fiscal accounting. The difference comes from a permanent dissimilarity where certain revenues or costs that are accepted in the commercial accounting are not accepted in the fiscal accounting, or vice versa. In addition, the dissimilarity is also due to the temporary difference, in which revenues and costs that are already accepted in the commercial accounting have not been accepted in the commercial accounting, or vice versa. |
Fiscal accounting, commercial accounting, generally accepted accounting principles, reconciliation |
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