Analisis Rekonsiliasi Fiskal dalam Penentuan Penghasilan Kena Pajak pada PT XYZ Tahun Pajak 2025 di Era Coretax

Abstract

This study was motivated by the implementation of Coretax, which has driven changes in tax administration, including fiscal reconciliation as the basis for determining Taxable Income (PKP). The study aims to analyze the fiscal reconciliation process, identify challenges in Coretax implementation, and explain the adaptation strategies adopted by PT XYZ in the 2025 Fiscal Year. The research used a descriptive qualitative method with a case study approach. Data were obtained through semi-structured interviews, observation, and documentation, including commercial financial statements, fiscal reconciliation working papers, and the Annual Corporate Income Tax Return. The results show that PT XYZ carried out fiscal reconciliation systematically by identifying commercial and fiscal differences, determining positive and negative fiscal corrections, and preparing fiscal reconciliation as the basis for calculating PKP. The study found 12 accounts requiring fiscal adjustments, consisting of 10 positive fiscal corrections amounting to IDR243,562,688 and 2 negative fiscal corrections totaling IDR47,899,553, resulting in PKP of IDR706,990,576. Coretax implementation improved data validation, tax documentation, and internal control, although challenges remain in system adaptation and understanding fiscal adjustment codes. Fiscal reconciliation plays an important role in producing accurate PKP calculations and supporting tax compliance. Therefore, companies are advised to improve human resource competence through continuous Coretax training and strengthen internal evaluation so that the fiscal reconciliation process becomes more effective.