HUBUNGAN AKUNTANSI KOMERSIAL DENGAN FISKAL

INCOME STATEMENT					BALANCE SHEET
Sales	xxxxxxxxxxxx				Assets		Liabilities
COGS	xxxxxxxxxxxx	-/-			Current Assets	xxxxxxxxxxx		xxxxxxxxxxx
Gross Profit	xxxxxxxxxxxx
Expenses	xxxxxxxxxxxx	-/-			Fixed Assets	xxxxxxxxxxx	Capital
Net Income	XXXXX						Stock	xxxxxxxxxxx
Tax	YYYYY				Total Assets	xxxxxxxxxxx	Retained Earnings (the years before)	xxxxxxxxxxx
Net Income aftar Tax	ZZZZZZ						Retained Earnings (current year)	ZZZZZZ
							Total Capital
							Total Liabilities & Capital	xxxxxxxxxxx
REKONSILIASI FISKAL
Net Income	XXXXX
Koreksi Fiskal
Koreksi (+)	xxxxxxxxxxxx
Koreksi (-)	(xxxxxxxxxxxx)
Penghasilan Kena Pajak	xxxxxxxxx
PPh Terutang (tarif Ps 17)	YYYYY