ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIL PADA PT ELANG MAHKOTA TEKNOLOGI Tbk TERHADAP PPH PERIODE 2023 - 2025

Abstract

Abstract- This study aims to analyze the fiscal reconciliation of the commercial financial statements of PT Elang Mahkota Teknologi Tbk for the fiscal years 2023, 2024, and 2025 in order to determine the corporate income tax payable. Fiscal reconciliation is necessary due to differences in the recognition of income and expenses between Financial Accounting Standards (SAK) and the provisions of the Income Tax Law, which give rise to both positive and negative fiscal corrections. This research employs a qualitative descriptive method using secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX) website. The results show that profit before tax according to commercial financial statements was a loss of Rp46.77 billion in 2023, a profit of Rp2,869.35 billion in 2024, and a profit of Rp9,495.94 billion in 2025. After fiscal reconciliation, a fiscal loss of Rp108.81 billion was obtained in 2023, a fiscal profit of Rp2,868.15 billion in 2024, and a fiscal profit of Rp9,493.44 billion in 2025. This difference is caused by negative corrections for financial income subject to final income tax, dividend income as non-taxable object, and unrealized gains from adjustments to associate equity, as well as positive corrections for the share of loss from associates, impairment loss on financial assets, non-deductible expenses, and temporary differences in fixed asset depreciation. Consequently, the company has no corporate income tax payable for 2023, and the fiscal loss can be compensated with taxable income over the next five years. The years 2024 and 2025 have income tax payable after compensation for the 2023 fiscal loss.

Keywords: Fiscal Reconciliation, Fiscal Correction, Corporate Income Tax, Commercial Financial Statements, PT Elang Mahkota Teknologi Tbk