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International Journal of Research and Innovation in Social Science (IJRISS) | Volume VI, Issue VIII, August 2022 | ISSN 2454–6186

Corporate Fiscal Reconciliation from the Perspective of Justice

Alvin Hamzah Nasution
Faculty of Law, Universitas Medan Area, Indonesia

IJRISS Call for paper

Abstract: Since the tax reform that began in 2002, there have been many changes or reforms in tax administration in Indonesia. The basis for this change is the implementation of a transparent and accountable tax administration system by using information technology. The problems in this research are: What causes corporate fiscal reconciliation? How is the technique of fiscal reconciliation viewed from the perspective of justice? The research is normative legal research which is discusses the legal aspects by conducting library research in terms of comparative law or legal history that is oriented to applicable laws and regulations. The normative legal research uses a legal approach that is relevant to the problems in this research. The causes of differences in commercial financial statements and fiscal financial statements are due to differences in accounting principles, differences in accounting methods and procedures, differences in the recognition of income and expenses, and differences in the treatment of income and expenses. According to the national point of view, the fiscal reconciliation technique is able to optimize state revenues from corporate taxes, and considering that tax is collected for the development of the country and the greatest prosperity of the people, the current fiscal reconciliation technique reflects the values of justice.

Keywords: Fiscal, Reconciliation, Justice, Tax, Tax Administration


Indonesia is a state of law, it means that every process of national and state life must be carried out in accordance with applicable positive law. This principle applies to every level of state society, including government, society, individuals or legal entities (Sitepu et al., 2022). Development is an effort to improve conditions as well as efforts to improve the standard of living, or for certain purposes, has been going on since ancient times so that development is part of human activity. Since the idea of democracy developed and the idea of a welfare state was coined in 40s, especially when welfare was seen as the right of everyone, while resources were increasingly limited, the world was increasingly polluted, and also the population exploded. The condition transforms the goals and methodologies of development (Anggara, 2012). Improvement of human life quality, increasing and distributing the welfare of the entire community, as well as preserving the environment, are currently the absolute goals of development.