Mekanisme Koreksi Fiskal Pajak Penghasilan Badan Pada PT XX Melalui KAP XYZ

Abstract

This Internship Report was conducted with the primary objective of examining and gaining a comprehensive understanding of the Income Tax (PPh) fiscal correction mechanisms implemented at PT XX, facilitated by the technical consultancy of the Public Accounting Firm (KAP) XYZ. The focal point of this study is to analyze how a business entity performs fiscal reconciliation, specifically addressing the disparities in recognition between commercial accounting standards and the prevailing tax legislation in Indonesia. In structuring this report, a descriptive qualitative method was employed. This approach was selected to provide a systematic, factual, and precise representation of the facts and the interrelationships between the phenomena under investigation. The primary objects of analysis consist of the annual financial statements and the detailed fiscal correction data of PT XX. The data collection process relied on secondary data sourced from various credible literary references, including academic journals, taxation articles, and relevant internal financial documents from PT XX. These data sets were subsequently processed to facilitate a comparative analysis between theoretical taxation frameworks and practical field applications. Based on the analysis, this report concludes that the fiscal correction mechanisms at PT XX have been executed effectively. All procedures for adjusting commercial profit into taxable income are evidenced to be in full compliance with the applicable Tax Laws. Such rigorous implementation is critical for the company to mitigate the risk of tax calculation errors and to uphold the credibility of financial reporting in the eyes of the tax authorities.