Analisis Perhitungan Pajak Penghasilan (PPh) Badan pada Koperasi Karyawan Barata Tegal
DOI:
https://doi.org/10.69714/n2jdfc03Keywords:
Commercial Profit, Corporate Income Tax (CIT), Fiscal Profit, Fiscal ReconciliationAbstract
In 2025, Koperasi Karyawan Barata Tegal still uses commercial profit as the basis for calculating corporate income tax without first performing a fiscal reconciliation. In fact, several accounts in its financial statements require adjustments, such as building rental income and interest on savings that have already been subject to final income tax, other income in the form of grants from affiliated companies, non-deductible qurban expenses and contributions, as well as inventory depreciation rates that do not yet comply with Minister of Finance Regulation No. 72 of 2023. The objective of this study is to determine the correct calculation of corporate income tax in accordance with fiscal regulations. Data were collected through observation, interviews, documentation, and literature review, then analyzed using descriptive quantitative methods, involving the following stages: identification of commercial profit, review of the cooperative’s corporate income tax calculation, preparation of a fiscal reconciliation, and calculation of the corporate income tax due after reconciliation. The analysis results show that the corporate income tax due based on tax regulations is Rp1,001,220, while the cooperative’s calculation yields Rp2,924,460, resulting in a difference of Rp1,923,240. This discrepancy indicates a calculation error that caused the cooperative to pay more tax than it was obligated to, and it could potentially lead to issues during a tax audit because the amount does not align with the financial statements resulting from the reconciliation.
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