| Article Details : |
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| | | Article Name : | | | The Application of Fiscal Corrections on Financial
Statements for Tax Purpose in Indonesia | | Author Name : | | | RIZAL RAHMAWAN
| | Publisher : | | | Bridge Center | | Article URL : |  | | | Abstract : | | | Paper entitled "THE APPLICATION OF FISCAL
CORRECTIONS ON FINANCIAL STATEMENTS FOR TAX
PURPOSE IN INDONESIA". The purpose of this paper is to provide
an explanation of the legal basis of the Taxation Regulation relating to
Indonesian tax laws on financial statements. In this paper the reader
is really given explanation about the application of Tax Regulation,
with the difference of fiscal reconciliation. The basis that is deemed
important in this taxation law is the Taxation Law no. 17 year 2000,
which causes a fixed and time difference in the financial statements,
which may affect the amount of tax payable by the company.
| | Keywords : | | | Accounting taxation, tax financial statements, Taxation
Regulations in Indonesia |
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