PENYUSUNAN LAPORAN KEUANGAN FISKAL PADA KOPERASI SERBA USAHA KARYAWAN PEMERINTAH KOTA SEMARANG TAHUN 2014

Abstract

This final project aims to prepare financial
statements fiscal and determine the factors
causing the difference between the
commercial financial statements with the
financial statements of fiscal Employees
Multipurpose Cooperative Enterprises
Semarang government Year 2014. The data
used in the preparation of this final project
that the financial statements, a list of fixed
assets, a general overview and organizational
structure Employees Multipurpose
Cooperative Enterprises Semarang City
Government. The data was obtained using the
technique of data collection methods, namely
by interviewing the Business Multipurpose
Cooperative Semarang City Government
Employees and through the literature that
related to the final project. While writing
method used is the method description and
method of exposition. Based on the results of
fiscal reconciliation there is a difference
between commercial income with taxable
income of Rp 331,405,469.95. The difference
is due to differences in the recognition of
income and expenses between commercial
accounting tax accounting ie permanent
differences and timing differences. In fiscal
reconciliation are also positive fiscal
correction and negative fiscal correction
which then generates taxable income used as
a basis for the calculation of tax payable.