Corporate Fiscal Reconciliation from the Perspective of Justice

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.