Analysis of Corporate Taxpayer Compliance Examination on Income Tax: from Income and Expense Testing to Financial Statement-Related Accounts
Keywords:
tax audit, Corporate Income Tax, fiscal correction, fiscal loss compensation, tax compliance, PMK 15/2025
Abstract
Corporate Income Tax (PPh) is a type of subjective-objective tax levied on income received or obtained by a business entity in one tax year, with calculations based on the principle of self-assessment through a fiscal reconciliation mechanism on commercial financial statements. These characteristics make tax audits an important instrument for tax authorities to test the accuracy of income, expenses, fiscal loss compensation, application of rates, tax credits, and the relationship of these accounts to the financial statements of Corporate Taxpayers. This article aims to review the literature on the procedures and scope of Corporate Income Tax audits, covering five main aspects of testing, namely testing on income, testing on costs, testing on fiscal loss compensation, testing the correctness of the application of rates, testing on tax credits, and testing accounts related to financial statements. The method used is a library research study with a qualitative descriptive approach to tax laws and related academic literature. The study results indicate that the Corporate Income Tax audit is conducted through systematic fiscal reconciliation testing to ensure the alignment between commercial profit and fiscal profit, as stipulated in the Income Tax Law in conjunction with the Law on Harmonization of Tax Regulations and Regulation of the Minister of Finance Number 15 of 2025 concerning Tax Audits. Audit effectiveness ultimately plays a crucial role in maintaining fiscal equity and optimizing state revenue from the Corporate Income Tax sector.
References
Regulation of the Minister of Finance Number 02/PMK.03/2010 concerning Promotional Costs that can be Deducted from Gross Income.
Regulation of the Minister of Finance Number 15 of 2025 concerning Tax Audits.
Regulation of the Minister of Finance Number 66 of 2023 concerning Income Tax Treatment of Compensation or Rewards in Connection with Work or Services Received or Obtained in Kind and/or Enjoyment.
Government Regulation Number 20 of 2026 concerning Amendments to Government Regulation Number 55 of 2022 concerning Adjustments to Regulations in the Income Tax Sector.
Government Regulation Number 50 of 2022 concerning Procedures for the Implementation of Tax Rights and Fulfillment of Tax Obligations.
Government Regulation Number 55 of 2022 concerning Adjustments to Regulations in the Income Tax Sector.
Law Number 6 of 1983 concerning General Provisions and Tax Procedures as last amended by Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
Law Number 7 of 1983 concerning Income Tax as last amended by Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
Mardiasmo. (2024). Taxation (Latest Edition 2024). Yogyakarta: Andi Publisher.
Balance: Journal of Accounting and Management [check author]. (2025). Analysis of CV Berlian Jaya's Fiscal Correction in Determining Corporate Income Tax Based on Law Number 7 of 2021. Balance: Journal of Accounting and Management, 2(2). https://jurnal.risetilmiah.ac.id/index.php/JAM/article/download/743/624
Fauziyah. (2022). Analysis of Fiscal Correction of Income Tax Owed at PT. Bakti Mandiri Perkasa. Journal of Sustainability Business Research (JSBR), 3(4), 203–216. https://jurnal.unipasby.ac.id/jsbr/article/download/6515/4379/21340
Bria, FC, Taek, GO, Nauk, MDF, & Ekasari, JC (2025). Literature Study on the Application of Positive and Negative Fiscal Reconciliation in Trading Company Financial Reports. Journal of Business and Management (JURBISMAN), 3(4), 937–946. https://doi.org/10.61930/jurbisman.v3i4.1364
Going Concern Journal, Sam Ratulangi University [check author]. (2019). Fiscal Correction Analysis in the Context of Corporate Income Tax Calculation, 103. https://ejournal.unsrat.ac.id/index.php/gc/article/download/25204/24901
IJEMA Journal [check author]. (2025). Analysis of Fiscal Corrections on Replacement or Compensation in the Context of Calculating Corporate Income Tax. Journal of Management Economics and Accounting (IJEMA), 2(10), 2751–2765.https://jurnal.intekom.id/index.php/ijema/article/download/1640/1277/4610
Accounting Student Scientific Journal (JIMA) [check author]. (2023). Analysis of Fiscal Correction in Corporate Income Tax Calculation at PT. XYZ. JIMA, 3(3), 204. https://jom.unsurya.ac.id/index.php/jima/article/download/177/255
Journal of Multidisciplinary Scientific Studies (JKIM) [check author]. (2026). Analysis of Fiscal Corrections in the Financial Report of CV New Vila Selamanya. JKIM,10(1).https://oaj.jurnalhst.com/index.php/jkim/article/download/19459/20653/25903
Lim, S., & Indrawati, L. (2019). A Theoretical Review of Tax Audit Effectiveness in Indonesia. BIP's Journal of Business Perspectives, 11(1), 37–58. https://doi.org/10.37477/bip.v11i1.14
Salindeho, A. (2022). Analysis of Fiscal Corrections in Calculating Corporate Income Tax at UD. A B C. Jambura Agribusiness Journal, 3(2), 76–86. https://ejurnal.ung.ac.id/index.php/jaj/article/view/13502
Wijaya, CA, & Widjaja, PH (2019). Application of Fiscal Reconciliation to PT XYZ's Financial Statements in Calculating Income Tax Payable. Multiparadigma Accounting Journal, 1(2), 317–323. https://journal.untar.ac.id/index.php/jpa/article/view/4705/2710
Anam, H., Moehaditoyo, SH, & Dirmayani, RD (2018). The Influence of Compliance, Audit, and Tax Collection on Corporate Income Tax Revenue. Indonesian Journal of Management and Business, 5(2), 165–182.
Desideria, E., & Ngadiman. (2019). Factors Influencing Tax Revenue from Corporate Taxpayers in 2016–2017. Multiparadigma Accounting Journal, 1(2), 355–363.
Dwiyanti, KT, & Sukartha, M. (2013). The Effect of Changes in Corporate Income Tax Rates in 2010 on Earnings Management. E-Journal of Accounting, Udayana University, 5(1), 33–52.
Joni, E. (2015). Changes in Corporate Income Tax Rates According to Income Tax Law Number 36 of 2008 and Earnings Management Practices. Journal of Business and Accounting, 17(1), 65–76.
Kahar, AS, & Gunawan, A. (2020). Fiscal Correction Analysis of Commercial Financial Statements to Calculate Corporate Income Tax Payable (Case Study of CV. X). Proceedings of the Industrial Research Workshop and National Seminar, 11(1), 828–832.
Kastolani, JOY, & Ardiyanto, MD (2017). The Influence of Taxpayer Compliance Level and Audits on Income Tax Revenue. Diponegoro Journal of Accounting, 6(3), 669–679.
Kusuma, IGKCBA, Setiawan, B., & Sugiharto, DY (2018). Measuring the Quality of Tax Audits in Tax Disputes. Indonesian Tax Journal, 2(1), 76–83.
Mahendra, PP, & Sukartha, IM (2014). The Influence of Compliance, Audit, and Tax Collection on Corporate Income Tax Revenue. E-Journal of Accounting, Udayana University.
Meiliawati, A. (2013). The Effect of Tax Audit and Collection on Tax Revenue at the Kosambi Pratama Tax Office. ULTIMA Accounting Journal, 5(1), 1–18.
Menanda, W., Darmansyah, D., & Mulyadi, J. (2020). Determinants of Corporate Income Tax Compliance and Revenue at the East Jakarta Regional Office of the Directorate General of Taxes. Journal of Accounting & Taxation Research (JRAP), 7(2), 255–268.
Monica, R., & Andi, A. (2019). The Effect of Taxpayer Compliance, Tax Audits, and Tax Arrears Disbursement on Corporate Tax Revenue at the Serang Primary Tax Service Office 2012–2016. Integrated Accounting Research Journal, 12(1), 64–83.
Muhammad, A., & Sunarto. (2018). The Influence of Tax Audits, Tax Collection, and Taxpayer Compliance on Tax Revenue (Case Study at the Raba Bima Pratama Tax Office 2012–2015). Dewantara Accounting, 2(1), 37–45.
Riyadi, SP, Setiawan, B., & Alfarago, D. (2021). The Effect of Taxpayer Compliance, Tax Audits, and Tax Collection on Corporate Income Tax Revenue. Journal of Accounting and Taxation Research (JRAP), 8(2), 206–216.
Rustan, R. (2019). Effectiveness of Tax Audit Implementation in Order to Increase Tax Revenue at the Bantaeng Pratama Tax Service Office. AJAR, 2(1), 87–97.
Rw, NS, et al. (2018). The Effect of Tax Audits on Taxpayer Compliance and Its Impact on the Effectiveness of Corporate Income Tax Collection. Journal of Management, Economics and Accounting, 2(2), 115–143.
Sari, MMR, & Afriyanti, NN (2012). The Influence of Taxpayer Compliance and Tax Audits on the Receipt of Income Tax Article 25/29 of Corporate Taxpayers at the Denpasar Timur Pratama Tax Office. Journal of Accounting and Business, 7(1), 1–21.
Sitanggang, RPC, Saerang, DPE, & Sabijono, H. (2014). Effectiveness of Audit Implementation in Efforts to Increase Tax Revenue at Manado's Pratama Tax Office. EMBA Journal: Journal of Economic, Management, Business and Accounting Research, 2(3).
Slemrod, J. (2018). Tax Compliance and Enforcement. Journal of Economic Literature, 57(4), 904–954.
Suhendra, E. (2010). The Influence of Corporate Taxpayer Compliance Level on Increasing Corporate Income Tax Revenue. Scientific Journal of Business Economics, 15(1), 58–65.
Syailendra, GD (2019). The Meaning of Professionalism for Tax Audit Officers. Multiparadigma Accounting Journal.
D. Official Sources and Tax Information Portals
Directorate General of Taxes. (2025a). Audit Regulation Update, Badora Tax Podcast Explains PMK-15/2025. Ministry of Finance of the Republic of Indonesia. https://www.pajak.go.id/en/node/116138
Directorate General of Taxes. (2025b). Tax Audit: Regulation of the Minister of Finance Number 15 of 2025. Ministry of Finance of the Republic of Indonesia. https://www.pajak.go.id/en/node/114041
Directorate General of Taxes. (2026). PP 20/2026: 0.5% Income Tax Rate for Individual MSMEs Applies Forever. Ministry of Finance of the Republic of Indonesia. https://www.pajak.go.id/en/node/119950
Click Tax. (2025). Corporate Income Tax (PPh): Rates and Calculation Examples. https://klikpajak.id/blog/pajak-penghasilan-badan-jenis-tarif-hitung-dan-lapor-pajak/
Pajak.io. (2023). Promotional Costs and Entertainment Costs According to Tax. https://pajak.io/biaya-promosi-dan-biaya-entertainment-menurut-pajak/
news.ddtc.co.id. (2026). 22 Percent Corporate Income Tax Rate: A Fairer Tax Scheme. https://news.ddtc.co.id/komunitas/suluh-pajak/1819970/tarif-pph-badan-22-persen-skema-pajak-yang-lebih-berkeadilan
Online Tax. (2026). Corporate Income Tax Percentage 2026: 4 Rates, How to Calculate, and Report SPT via Coretax. https://www.online-pajak.com/tentang-efiling/tarif-pph-badan/
PAJAK.COM. (2022). Provisions on Fiscal Loss Compensation in Indonesia. https://www.pajak.com/komunitas/opini-pajak/ketentuan-kompres-kerugian-fiskal-di-indonesia/
PB Taxand. (2025). What is Income Tax (PPh)? Tax Objects, Types, and Tax Rates. https://www.pbtaxand.com/menu/detail/whats_new/797
Sekolapedia. (2026). Corporate Income Tax (PPh) Practice Questions: Focus on 5-Year Fiscal Loss Compensation Material. https://daftarsekolah.spmb.teknokrat.ac.id/2026/02/latihan-soal-pajak-penghasilan-pph-badan-fokus-materi-kompresi-kerugian-fiskal-5-tahun/
Regulation of the Minister of Finance Number 15 of 2025 concerning Tax Audits.
Regulation of the Minister of Finance Number 66 of 2023 concerning Income Tax Treatment of Compensation or Rewards in Connection with Work or Services Received or Obtained in Kind and/or Enjoyment.
Government Regulation Number 20 of 2026 concerning Amendments to Government Regulation Number 55 of 2022 concerning Adjustments to Regulations in the Income Tax Sector.
Government Regulation Number 50 of 2022 concerning Procedures for the Implementation of Tax Rights and Fulfillment of Tax Obligations.
Government Regulation Number 55 of 2022 concerning Adjustments to Regulations in the Income Tax Sector.
Law Number 6 of 1983 concerning General Provisions and Tax Procedures as last amended by Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
Law Number 7 of 1983 concerning Income Tax as last amended by Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
Mardiasmo. (2024). Taxation (Latest Edition 2024). Yogyakarta: Andi Publisher.
Balance: Journal of Accounting and Management [check author]. (2025). Analysis of CV Berlian Jaya's Fiscal Correction in Determining Corporate Income Tax Based on Law Number 7 of 2021. Balance: Journal of Accounting and Management, 2(2). https://jurnal.risetilmiah.ac.id/index.php/JAM/article/download/743/624
Fauziyah. (2022). Analysis of Fiscal Correction of Income Tax Owed at PT. Bakti Mandiri Perkasa. Journal of Sustainability Business Research (JSBR), 3(4), 203–216. https://jurnal.unipasby.ac.id/jsbr/article/download/6515/4379/21340
Bria, FC, Taek, GO, Nauk, MDF, & Ekasari, JC (2025). Literature Study on the Application of Positive and Negative Fiscal Reconciliation in Trading Company Financial Reports. Journal of Business and Management (JURBISMAN), 3(4), 937–946. https://doi.org/10.61930/jurbisman.v3i4.1364
Going Concern Journal, Sam Ratulangi University [check author]. (2019). Fiscal Correction Analysis in the Context of Corporate Income Tax Calculation, 103. https://ejournal.unsrat.ac.id/index.php/gc/article/download/25204/24901
IJEMA Journal [check author]. (2025). Analysis of Fiscal Corrections on Replacement or Compensation in the Context of Calculating Corporate Income Tax. Journal of Management Economics and Accounting (IJEMA), 2(10), 2751–2765.https://jurnal.intekom.id/index.php/ijema/article/download/1640/1277/4610
Accounting Student Scientific Journal (JIMA) [check author]. (2023). Analysis of Fiscal Correction in Corporate Income Tax Calculation at PT. XYZ. JIMA, 3(3), 204. https://jom.unsurya.ac.id/index.php/jima/article/download/177/255
Journal of Multidisciplinary Scientific Studies (JKIM) [check author]. (2026). Analysis of Fiscal Corrections in the Financial Report of CV New Vila Selamanya. JKIM,10(1).https://oaj.jurnalhst.com/index.php/jkim/article/download/19459/20653/25903
Lim, S., & Indrawati, L. (2019). A Theoretical Review of Tax Audit Effectiveness in Indonesia. BIP's Journal of Business Perspectives, 11(1), 37–58. https://doi.org/10.37477/bip.v11i1.14
Salindeho, A. (2022). Analysis of Fiscal Corrections in Calculating Corporate Income Tax at UD. A B C. Jambura Agribusiness Journal, 3(2), 76–86. https://ejurnal.ung.ac.id/index.php/jaj/article/view/13502
Wijaya, CA, & Widjaja, PH (2019). Application of Fiscal Reconciliation to PT XYZ's Financial Statements in Calculating Income Tax Payable. Multiparadigma Accounting Journal, 1(2), 317–323. https://journal.untar.ac.id/index.php/jpa/article/view/4705/2710
Anam, H., Moehaditoyo, SH, & Dirmayani, RD (2018). The Influence of Compliance, Audit, and Tax Collection on Corporate Income Tax Revenue. Indonesian Journal of Management and Business, 5(2), 165–182.
Desideria, E., & Ngadiman. (2019). Factors Influencing Tax Revenue from Corporate Taxpayers in 2016–2017. Multiparadigma Accounting Journal, 1(2), 355–363.
Dwiyanti, KT, & Sukartha, M. (2013). The Effect of Changes in Corporate Income Tax Rates in 2010 on Earnings Management. E-Journal of Accounting, Udayana University, 5(1), 33–52.
Joni, E. (2015). Changes in Corporate Income Tax Rates According to Income Tax Law Number 36 of 2008 and Earnings Management Practices. Journal of Business and Accounting, 17(1), 65–76.
Kahar, AS, & Gunawan, A. (2020). Fiscal Correction Analysis of Commercial Financial Statements to Calculate Corporate Income Tax Payable (Case Study of CV. X). Proceedings of the Industrial Research Workshop and National Seminar, 11(1), 828–832.
Kastolani, JOY, & Ardiyanto, MD (2017). The Influence of Taxpayer Compliance Level and Audits on Income Tax Revenue. Diponegoro Journal of Accounting, 6(3), 669–679.
Kusuma, IGKCBA, Setiawan, B., & Sugiharto, DY (2018). Measuring the Quality of Tax Audits in Tax Disputes. Indonesian Tax Journal, 2(1), 76–83.
Mahendra, PP, & Sukartha, IM (2014). The Influence of Compliance, Audit, and Tax Collection on Corporate Income Tax Revenue. E-Journal of Accounting, Udayana University.
Meiliawati, A. (2013). The Effect of Tax Audit and Collection on Tax Revenue at the Kosambi Pratama Tax Office. ULTIMA Accounting Journal, 5(1), 1–18.
Menanda, W., Darmansyah, D., & Mulyadi, J. (2020). Determinants of Corporate Income Tax Compliance and Revenue at the East Jakarta Regional Office of the Directorate General of Taxes. Journal of Accounting & Taxation Research (JRAP), 7(2), 255–268.
Monica, R., & Andi, A. (2019). The Effect of Taxpayer Compliance, Tax Audits, and Tax Arrears Disbursement on Corporate Tax Revenue at the Serang Primary Tax Service Office 2012–2016. Integrated Accounting Research Journal, 12(1), 64–83.
Muhammad, A., & Sunarto. (2018). The Influence of Tax Audits, Tax Collection, and Taxpayer Compliance on Tax Revenue (Case Study at the Raba Bima Pratama Tax Office 2012–2015). Dewantara Accounting, 2(1), 37–45.
Riyadi, SP, Setiawan, B., & Alfarago, D. (2021). The Effect of Taxpayer Compliance, Tax Audits, and Tax Collection on Corporate Income Tax Revenue. Journal of Accounting and Taxation Research (JRAP), 8(2), 206–216.
Rustan, R. (2019). Effectiveness of Tax Audit Implementation in Order to Increase Tax Revenue at the Bantaeng Pratama Tax Service Office. AJAR, 2(1), 87–97.
Rw, NS, et al. (2018). The Effect of Tax Audits on Taxpayer Compliance and Its Impact on the Effectiveness of Corporate Income Tax Collection. Journal of Management, Economics and Accounting, 2(2), 115–143.
Sari, MMR, & Afriyanti, NN (2012). The Influence of Taxpayer Compliance and Tax Audits on the Receipt of Income Tax Article 25/29 of Corporate Taxpayers at the Denpasar Timur Pratama Tax Office. Journal of Accounting and Business, 7(1), 1–21.
Sitanggang, RPC, Saerang, DPE, & Sabijono, H. (2014). Effectiveness of Audit Implementation in Efforts to Increase Tax Revenue at Manado's Pratama Tax Office. EMBA Journal: Journal of Economic, Management, Business and Accounting Research, 2(3).
Slemrod, J. (2018). Tax Compliance and Enforcement. Journal of Economic Literature, 57(4), 904–954.
Suhendra, E. (2010). The Influence of Corporate Taxpayer Compliance Level on Increasing Corporate Income Tax Revenue. Scientific Journal of Business Economics, 15(1), 58–65.
Syailendra, GD (2019). The Meaning of Professionalism for Tax Audit Officers. Multiparadigma Accounting Journal.
D. Official Sources and Tax Information Portals
Directorate General of Taxes. (2025a). Audit Regulation Update, Badora Tax Podcast Explains PMK-15/2025. Ministry of Finance of the Republic of Indonesia. https://www.pajak.go.id/en/node/116138
Directorate General of Taxes. (2025b). Tax Audit: Regulation of the Minister of Finance Number 15 of 2025. Ministry of Finance of the Republic of Indonesia. https://www.pajak.go.id/en/node/114041
Directorate General of Taxes. (2026). PP 20/2026: 0.5% Income Tax Rate for Individual MSMEs Applies Forever. Ministry of Finance of the Republic of Indonesia. https://www.pajak.go.id/en/node/119950
Click Tax. (2025). Corporate Income Tax (PPh): Rates and Calculation Examples. https://klikpajak.id/blog/pajak-penghasilan-badan-jenis-tarif-hitung-dan-lapor-pajak/
Pajak.io. (2023). Promotional Costs and Entertainment Costs According to Tax. https://pajak.io/biaya-promosi-dan-biaya-entertainment-menurut-pajak/
news.ddtc.co.id. (2026). 22 Percent Corporate Income Tax Rate: A Fairer Tax Scheme. https://news.ddtc.co.id/komunitas/suluh-pajak/1819970/tarif-pph-badan-22-persen-skema-pajak-yang-lebih-berkeadilan
Online Tax. (2026). Corporate Income Tax Percentage 2026: 4 Rates, How to Calculate, and Report SPT via Coretax. https://www.online-pajak.com/tentang-efiling/tarif-pph-badan/
PAJAK.COM. (2022). Provisions on Fiscal Loss Compensation in Indonesia. https://www.pajak.com/komunitas/opini-pajak/ketentuan-kompres-kerugian-fiskal-di-indonesia/
PB Taxand. (2025). What is Income Tax (PPh)? Tax Objects, Types, and Tax Rates. https://www.pbtaxand.com/menu/detail/whats_new/797
Sekolapedia. (2026). Corporate Income Tax (PPh) Practice Questions: Focus on 5-Year Fiscal Loss Compensation Material. https://daftarsekolah.spmb.teknokrat.ac.id/2026/02/latihan-soal-pajak-penghasilan-pph-badan-fokus-materi-kompresi-kerugian-fiskal-5-tahun/
Published
2026-10-27
How to Cite
Yulita, Y., & Poltak Maruli John Liberty Hutagaol. (2026). Analysis of Corporate Taxpayer Compliance Examination on Income Tax: from Income and Expense Testing to Financial Statement-Related Accounts. International Journal of Economics, Business and Innovation Research, 5(06), 1958-1971. https://doi.org/10.63922/ijebir.v5i06.6942
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