ANALISIS DAMPAK REKALKULASI PAJAK MASUKAN TERHADAP LAPORAN KEUANGAN PT X

Input tax recalculation is an important aspect of tax management for companies involved in the delivery of taxable and tax-exempt goods. The purpose of this study is to analyze the effect of input tax recalculation on financial statements using a qualitative case study method. Primary data from interviews and secondary data from financial statements. The results show that input tax that cannot be credited increases COGS, decreases net income, and changes the position of assets in the balance sheet. The recalculation process also helps companies manage taxes more efficiently. In conclusion, input tax recalculation affects the company's financial performance.