Analysis of Fiscal Reconciliation in Financial Statements PT. Ultrajaya Milk Industry Tbk Year 2022 Based on Law No 7 of 2021

Anggi Angelita () and Charoline Cheisviyanny
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Anggi Angelita: Universitas Negeri Padang
Charoline Cheisviyanny: Universitas Negeri Padang

A chapter in Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), 2025, pp 80-94 from Springer

Abstract: Abstract The purpose of this study is to analyze fiscal corrections in the financial statements of PT Ultrajaya Milk Industry TBk in 2022 based on Law No. 7 of 2021. In 2022, the financial statements of PT Ultrajaya Milk Industry TBk still have many items of cost and income that are corrected, both permanent differences and temporary differences. This research is classified as quantitative descriptive research using secondary data, namely the financial statements of PT Ultrajaya Milk Industry TBk in 2022. The results of this study found that PT Ultrajaya Milk Industry Tbk, in its financial statements, has made fiscal corrections both in terms of permanent differences and temporary differences in accordance with Law No.7 of 2021 and with fiscal corrections, causing an increase in the interpretation of taxable income, this has an impact on the tax payable that must be paid has also increased.

Keywords: Fiscal Correction; Permanent Differences; Temporary Differences; Tax Payable (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-839-4_9

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DOI: 10.2991/978-94-6463-839-4_9

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