Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

<Previous Article In Volume
Next Article In Volume>

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

Authors
Anggi Angelita1, *, Charoline Cheisviyanny1
1Universitas Negeri Padang, Padang, Indonesia
*Corresponding author. Email: anggiangelita82@gmail.com
Corresponding Author
Anggi Angelita
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_9How to use a DOI?
Keywords
Fiscal Correction; Permanent Differences; Temporary Differences; Tax Payable
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_9How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Anggi Angelita
AU  - Charoline Cheisviyanny
PY  - 2025
DA  - 2025/09/16
TI  - Analysis of Fiscal Reconciliation in Financial Statements PT. Ultrajaya Milk Industry Tbk Year 2022 Based on Law No 7 of 2021
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 80
EP  - 94
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_9
DO  - 10.2991/978-94-6463-839-4_9
ID  - Angelita2025
ER  -