Analisis rekonsiliasi fiskal dalam perhitungan pph badan pasca implementasi coretax pada pt xyz

DETAIL KOLEKSI

Analisis rekonsiliasi fiskal dalam perhitungan pph badan pasca implementasi coretax pada pt xyz

5.0

Oleh : Ridwan Gani

Info Katalog

Status Posting : Published

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Vinola Herawaty

Subyek : CORPORATIONS--TAXATION--ACCOUNTING;INCOME TAX;TAX ACCOUNTING;TAX ADMINISTRATION AND PROCEDURE

Kata Kunci : fiscal reconciliation, corporate income tax, coretax, tax compliance, fiscal adjustment.

File Repositori

No.	Nama File	Hal.
1.	2026_LM_SPA_023102501093_Halaman-Judul.pdf
2.	2026_LM_SPA_023102501093_Surat-Pernyataan-Revisi-Terakhir.pdf
3.	2026_LM_SPA_023102501093_Surat-Hasil-Similaritas.pdf	1
4.	2026_LM_SPA_023102501093_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf
5.	2026_LM_SPA_023102501093_Lembar-Pengesahan.pdf
6.	2026_LM_SPA_023102501093_Pernyataan-Orisinalitas.pdf	1
7.	2026_LM_SPA_023102501093_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf
8.	2026_LM_SPA_023102501093_Bab-1.pdf
9.	2026_LM_SPA_023102501093_Bab-2.pdf
10.	2026_LM_SPA_023102501093_Bab-3.pdf
11.	2026_LM_SPA_023102501093_Bab-4.pdf
12.	2026_LM_SPA_023102501093_Bab-5.pdf
13.	2026_LM_SPA_023102501093_Daftar-Pustaka.pdf
14.	2026_LM_SPA_023102501093_Lampiran.pdf	17

Abstrak
Abstract

L Laporan tugas akhir ini bertujuan untuk menganalisis proses rekonsiliasi fiskal dalam perhitungan pajak penghasilan (pph) badan setelah implementasi sistem coretax pada pt xyz tahun 2025. fokus penelitian ini meliputi proses penyusunan rekonsiliasi fiskal, identifikasi koreksi fiskal positif dan negatif, serta pengaruh penerapan coretax terhadap proses pelaporan dan kepatuhan perpajakan perusahaan.metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. data diperoleh melalui analisis laporan keuangan komersial, dokumen rekonsiliasi fiskal, dan surat pemberitahuan (spt) tahunan pph badan perusahaan. selain itu, penelitian juga dilakukan dengan membandingkan proses rekonsiliasi fiskal sebelum dan sesudah implementasi coretax untuk melihat perubahan yang terjadi dalam proses administrasi perpajakan perusahaan.hasil penelitian menunjukkan bahwa implementasi coretax memberikan dampak positif terhadap integrasi dan validasi data perpajakan karena sistem yang digunakan menjadi lebih terpusat dan terhubung secara otomatis. namun, dalam pelaksanaannya masih ditemukan beberapa kendala, seperti penyesuaian mapping akun, kelengkapan dokumen pendukung koreksi fiskal, serta pengendalian atas perbedaan temporer dan permanen. secara umum, proses rekonsiliasi fiskal pada pt xyz telah sesuai dengan ketentuan perpajakan yang berlaku, meskipun perusahaan masih perlu meningkatkan pengendalian internal agar risiko ketidaksesuaian data dan potensi koreksi fiskal dapat diminimalkan.

T This final project report aims to analyze the fiscal reconciliation process in the calculation of corporate income tax after the implementation of the coretax system at pt xyz in 2025. the focus of this study includes the preparation process of fiscal reconciliation, the identification of positive and negative fiscal corrections, and the impact of coretax implementation on the companyâ€™s tax reporting and compliance process.the research method used in this study is a descriptive method with a qualitative approach. the data were obtained through the analysis of commercial financial statements, fiscal reconciliation documents, and the companyâ€™s annual corporate income tax return (spt tahunan pph badan). in addition, this study compares the fiscal reconciliation process before and after the implementation of coretax to identify changes in the companyâ€™s tax administration process.the results of the study indicate that the implementation of coretax has had a positive impact on the integration and validation of tax data, as the system has become more centralized and automatically connected. however, several challenges were still identified during its implementation, including account mapping adjustments, the completeness of supporting documents for fiscal corrections, and the control over temporary and permanent differences. overall, the fiscal reconciliation process at pt xyz has been carried out in accordance with the applicable tax regulations, although the company still needs to strengthen its internal controls in order to minimize the risk of data discrepancies and potential fiscal corrections in the future.