DAFTAR ISI

KATA PENGANTAR ......................................................................................... i

DAFTAR ISI ....................................................................................................... ii

BAB I PENDAHULUAN ......................................................................... 1

1.1 Latar Belakang ...................................................................... 1
1.2 Rumusan Masalah ................................................................. 2
1.3 Tujuan Penulisan .................................................................. 2

BAB II PEMBAHASAN ............................................................................ 3

2.1 Rekonsiliasi (Koreksi) Fiskal ................................................ 3
2.2 Koreksi Positif dan Negatif dari Rekonsiliasi Fiskal ............ 5
2.3 Perhitungan Pajak Penghasilan ............................................. 6
2.4 Kredit Pajak Tahun Berjalan ................................................ 9
2.5 Pencatatan dan Penyajian Kurang/Lebih Bayar PPh ............. 10

BAB III PENUTUP ..................................................................................... 12

3.1 Kesimpulan ............................................................................. 12

DAFTAR PUSTAKA .......................................................................................... 13

ii