Analisis Penerapan Akuntansi Pajak Penghasilan Badan pada PDAM Melawi: Studi Kasus Kompensasi Kerugian Fiskal Periode 2022-2024

This study analyzes the application of corporate income tax accounting at PDAM Melawi, focusing on the implementation of fiscal loss compensation policy, based on tax compliance theory, tax planning, and PSAK 46. The background of this research is the phenomenon of tax incentives in the form of fiscal loss compensation granted to some PDAMs, including PDAM Melawi, as a consequence of accumulated losses in previous years. The study aims to evaluate the impact of this policy on the tax obligations and financial structure of the regional company. A qualitative approach with descriptive analysis was used, including interviews, observation, and document analysis (financial statements and annual tax returns). The results show that PDAM Melawi had no significant corporate income tax burden during the 2022-2024 period, with pre-tax profits ranging from IDR 630 million to IDR 1 billion but zero tax expense. This was due to a 5-year tax exemption incentive (2022-2026) from the Directorate General of Taxes in response to5 accumulated fiscal losses in 2020 and 2021. This fiscal loss compensation policy has significant implications for the application of corporate income tax accounting in BUMDs, affecting tax expense reporting and requiring planning for future tax obligations after the incentive expires.