ANALYSIS BETWEEN COMMERCIAL FINANCIAL STATEMENTS with ACCOUNTING TAXATION in DETERMINING TAXABLE INCOME (PKP) at KLM'S CV YEAR 2016


There is a difference between the commercial financial statements with accounting taxation. Commercial financial report guidelines with PSAK, while accounting taxation in addition to PSAK, also based on taxation. These differences cause problems for companies. The purpose of this study is to provide an overview of the differences between commercial accounting with accounting taxation that impacts on the determination of taxable income (PKP).