{"id":12877,"date":"2023-10-17T08:55:22","date_gmt":"2023-10-17T01:55:22","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=12877"},"modified":"2026-01-29T15:08:09","modified_gmt":"2026-01-29T08:08:09","slug":"kegunaan-rekonsiliasi-fiskal","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/kegunaan-rekonsiliasi-fiskal\/","title":{"rendered":"Mengenal Kegunaan dari Rekonsiliasi Fiskal"},"content":{"rendered":"<p>Rekonsiliasi fiskal merupakan langkah penting dalam <a href=\"https:\/\/www.hashmicro.com\/id\/software-erp-finance\">Sistem Manajemen Keuangan<\/a> untuk memastikan laporan keuangan perusahaan akurat. Dengan laporan keuangan yang tepat, perusahaan dapat memantau arus kas dan transaksi secara lebih jelas.<\/p>\n<p>Namun, standar akuntansi keuangan belum selalu selaras dengan peraturan perpajakan, sehingga dibutuhkan sistem akuntansi terbaik untuk menghitung dan mencatat semua transaksi dengan akurat.<\/p>\n<p>Dengan Software Akuntansi HashMicro, Anda bisa menyederhanakan proses akuntansi, menghemat waktu, dan memastikan semua perhitungan tepat. Unduh<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp\"> skema harga<\/a> sekarang dan pelajari lebih lanjut tentang rekonsiliasi fiskal untuk bisnis Anda.<\/p>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<div id=\"toc_container\">\n<div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#rekonsiliasi\">Rekonsiliasi fiskal<\/a> adalah proses menyamakan laporan keuangan komersial dengan laporan ketentuan perpajakan untuk memastikan perhitungan pajak akurat.<\/li>\n<li aria-level=\"1\">Rekonsiliasi fiskla memiliki berbagai <a href=\"#tujuan\">tujuan<\/a>, seperti memerika draf laporan keuangan dan meminimalisir terjadinya kesalahan perhitungan pajak.<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software Akuntansi HashMicro<\/a> mempermudah rekonsiliasi fiskal dengan otomatisasi transaksi real-time dan meningkatkan akurasi laporan keuangan.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"pengertian\"><b>Apa itu Rekonsiliasi Fiskal?<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-171138\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Apa-itu-Rekonsiliasi-Fiskal.webp\" alt=\"Apa itu rekonsiliasi fiskal \" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Apa-itu-Rekonsiliasi-Fiskal.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Apa-itu-Rekonsiliasi-Fiskal-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Apa-itu-Rekonsiliasi-Fiskal-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Apa-itu-Rekonsiliasi-Fiskal-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Apa-itu-Rekonsiliasi-Fiskal-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Apa-itu-Rekonsiliasi-Fiskal-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Apa-itu-Rekonsiliasi-Fiskal-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Apa-itu-Rekonsiliasi-Fiskal-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Rekonsiliasi fiskal adalah proses menyesuaikan perbedaan antara laporan keuangan komersial yang disusun berdasarkan standar akuntansi dengan laporan keuangan sesuai ketentuan perpajakan.<\/p>\n<p>Proses ini diperlukan karena aturan akuntansi komersial sering berbeda dengan regulasi pajak. Misalnya, dividen yang diterima suatu perusahaan dianggap sebagai penghasilan menurut akuntansi, namun bisa dikecualikan dari pajak menurut peraturan fiskal.<\/p>\n<p>Dengan melakukan rekonsiliasi fiskal, perusahaan dapat memastikan perhitungan pajak terutang sesuai dengan ketentuan yang berlaku, sehingga menghindari kesalahan pada <span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-fiskal\/\">laporan keuangan fiskal<\/a>. <\/span><br \/>\n<span id=\"tujuan\"><\/span><\/p>\n<h2 id=\"tujuan\"><b>Tujuan Rekonsiliasi Fiskal<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Sebagai metode atau cara untuk mengetahui perbedaan yang ada pada laporan keuangan, rekonsiliasi fiskal memiliki berbagai tujuan. Berikut ini merupakan beberapa tujuannya, yaitu:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Memeriksa draf laporan keuangan<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dengan rekonsiliasi fiskal, maka suatu perusahaan dapat memeriksa kembali draf laporan keuangan pada <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-manajemen-dokumen\" target=\"_blank\" rel=\"noopener\">Aplikasi Manajemen <\/a>dokumen terpercaya yang telah dibuat sebelum nantinya diserahkan kepada Dirjen Pajak. Penting bagi perusahaan untuk memeriksa isi dari draf dengan memperhatikan transaksi, kemudian sesuaikan antara penghasilan oleh wajib pajak. Hal ini karena dengan rekonsiliasi fiskal, keuangan perusahaan menjadi lebih stabil.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Meminimalisir terjadinya kesalahan perhitungan pajak<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Perusahaan Anda tentunya tidak ingin menemui kesalahan dalam perhitungan pajak. Oleh karena itu perusahaan Anda harus melakukan koreksi fiskal. Dengan adanya kesalahan perhitungan akan menyebabkan nominal angka yang salah. Hal ini selanjutnya akan menyebabkan kerugian bagi perusahaan. Hal itulah yang membuat setiap perusahaan pasti melaukan rekonsiliasi fiskal. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Namun, perusahaan Anda dapat memilih untuk tidak melakukan rekonsiliasi fiskal. Penerapannya cukup kompleks dan langkahnya beragam, sehingga banyak perusahaan enggan melakukannya. Perusahaan dapat menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">software akuntansi untuk menghitung dan merapikan pencatatan keuangan secara otomatis<\/a> untuk memudahkan perhitungan keuangan. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Software Akuntansi juga dapat menghitung pajak perusahaan dan mencatat pembukuan secara otomatis. Software akuntansi juga jauh dari kata kesalahan sehingga membuat perusahaan lebih memilih menggunakan aplikasi akuntansi.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Media pendukung dari draf laporan keuangan<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Saat ini Direktorat Jenderal Pajak memberlakukan aturan dan regulasi kepada wajib pajak untuk melakukan rekonsiliasi fiskal. Hal ini dilakukan agar wajib pajak dapat mengetahui apakah terdapat ketidaksesuaian dalam laporan keuangan yang telah dibuat. Adanya ketidaksesuaian akan mengakibatkan kesalahan hitung atas nominal pajak.<\/span><\/p>\n<p>Berikut adalah tabel rangkuman sistematis mengenai pembahasan tujuan dari rekonsiliasi fiskal agar mudah dipahami:<\/p>\n<p><!-- Audit Objectives Table (theme-proof) --><\/p>\n<div id=\"audit-objectives-table\" style=\"all: initial; display: block; font-family: system-ui, -apple-system, Segoe UI, Roboto, Helvetica, Arial, 'Noto Sans', 'Liberation Sans', sans-serif !important; font-size: 16px !important; line-height: 1.5 !important; color: #0f172a !important;\">\n<table style=\"border-collapse: collapse !important; width: 100% !important; table-layout: auto !important; border: 1px solid #e5e7eb !important; background: #ffffff !important;\" role=\"table\" aria-label=\"Tujuh Tujuan Audit\">\n<thead>\n<tr>\n<th style=\"text-align: left !important; padding: 12px 14px !important; border: 1px solid #e5e7eb !important; background: #f8fafc !important; font-weight: 700 !important;\" scope=\"col\"><strong>Tujuan Rekonsiliasi Fiskal <\/strong><\/th>\n<th style=\"text-align: left !important; padding: 12px 14px !important; border: 1px solid #e5e7eb !important; background: #f8fafc !important; font-weight: 700 !important;\" scope=\"col\">Penjelasan Singkat<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Memeriksa draft laporan keuangan<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">Membantu perusahaan memeriksa dan menyesuaikan draf laporan keuangan sebelum diserahkan ke Dirjen Pajak.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Meminimalisir terjadinya kesalahan perhitungan pajak<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">Menghindari kesalahan perhitungan pajak yang bisa merugikan perusahaan.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Media pendukung dari draf laporan keungan<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">Mengecek kesesuaian laporan keuangan dan menghindari kesalahan perhitungan pajak.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"jenis\"><b>Jenis Rekonsiliasi Fiskal<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-171139\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Jenis-Rekonsiliasi-Fiskal.webp\" alt=\"Jenis rekonsiliasi fiskal \" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Jenis-Rekonsiliasi-Fiskal.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Jenis-Rekonsiliasi-Fiskal-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Jenis-Rekonsiliasi-Fiskal-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Jenis-Rekonsiliasi-Fiskal-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Jenis-Rekonsiliasi-Fiskal-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Jenis-Rekonsiliasi-Fiskal-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Jenis-Rekonsiliasi-Fiskal-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/10\/Jenis-Rekonsiliasi-Fiskal-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Rekonsiliasi fiskal atau koreksi fiskal memiliki dua jenis yaitu beda tetap dan beda waktu. Berikut ini merupakan penjelasan dari masing-masing jenisnya:<\/span><\/p>\n<h3>Beda tetap<\/h3>\n<p><span style=\"font-weight: 400;\">Beda tetap dapat terjadi akibat adanya perbedaan terhadap beban serta pendapatan antara pelaporan fiskal dan komersial. Adapun beda tetap dapat terbagi menjadi dua kategori, yaitu beda tetap positif dan beda tetap negatif. Beda tetap positif dapat terjadi apabila adanya laba komersial yang tidak sesuai dengan ketentuan perpajakan. Berbeda dengan beda tetap positif, beda tetap negatif terjadi ketika adanya pengeluaran sebagai beban laba komersial tidak sesuai dengan ketentuan perpajakan.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Beda waktu<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Beda waktu adalah perbedaan yang bersifat sementara. Hal ini karena adanya ketidaksamaan waktu pengakuan penghasilan dan beban antara peraturan perpajakan dengan standar akuntansi keuangan. Adanya perbedaan waktu membuat terjadinya pergeseran pengakuan antara satu tahun pajak ke tahun pajak yang lainnya. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adapun beda waktu ini dapat terbagi menjadi dua kategori, yaitu beda waktu positif dan beda waktu negatif. Beda waktu positif dapat terjadi apabila pengakuan beban menurut SAK lebih lambat daripada pengakuan beban berdasarkan ketentuan perpajakan. Sementara itu beda waktu negatif dapat terjadi apabila pengakuan beban mengacu kepada ketentuan pajak. <\/span><\/p>\n<h2 id=\"positif\"><b>Koreksi Fiskal Positif<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Koreksi fiskal positif adalah koreksi yang membuat laba fiskal bertambah atau <a href=\"https:\/\/news.ddtc.co.id\/contoh-penghitungan-kompensasi-kerugian-fiskal-17274\" target=\"_blank\" rel=\"noopener\">rugi fiskal<\/a> berkurang. Dengan kata lain, koreksi fiskal positif membuat laba fiskal akan menjadi lebih besar daripada laba komersial. Terjadinya koreksi fiskal positif karena beberapa hal seperti adanya beban biaya untuk kepentingan wajib pajak, adanya dana cadangan, serta terjadinya selisih penyusutan (amortisasi komersial).<\/span><\/p>\n<h2 id=\"negatif\"><b>Koreksi Fiskal Negatif<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Koreksi fiskal negatif adalah koreksi yang membuat laba fiskal mengalami pengurangan atau rugi fiskal mengalami penambahan. Dengan kata lain, koreksi fiskal negatif membuat laba fiskal menjadi lebih kecil daripada laba komersial. Penyebab terjadinya koreksi fiskal negatif disebabkan oleh beberapa hal seperti adanya selisih antara komersial yang ada di bawah penyusutan fiskal, adanya penghasilan yang dikenakan pajak penghasilan final, serta penghasilan tidak termasuk ke dalam objek pajak.<\/span><\/p>\n<h2 id=\"tahapan\"><b>Tahapan dalam Rekonsiliasi Fiskal<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Berbicara mengenai tahapan rekonsiliasi fiskal, terdapat sejumlah tahapan dalam melakukan hal ini. Berikut ini merupakan tahapannya:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mengenal terlebih dahulu penyesuaian fiskal yang diperlukan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mengidentifikasi elemen-elemen penyesuaian untuk dapat menentukan pengaruhnya kepada laba usaha kena pajak.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mengoreksi fiskal dengan melakukan koreksi fiskal positif dan negatif.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Melakukan penyusunan laporan keuangan secara fiskal sebagai lampiran <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-spt-tahunan\/\">laporan SPT tahunan<\/a> pajak penghasilan.<\/span><\/li>\n<\/ol>\n<h2><strong>Contoh Perhitungan Rekonsiliasi Fiskal<\/strong><\/h2>\n<p>PT Delta adalah perusahaan yang bergerak di bidang elektronik dan berlokasi di Bekasi, Jawa Barat.<\/p>\n<p>Berikut adalah informasi dan data laporan keuangan komersial PT Delta untuk tahun 2023<\/p>\n<div id=\"audit-objectives-table\" style=\"all: initial; display: block; font-family: system-ui, -apple-system, Segoe UI, Roboto, Helvetica, Arial, 'Noto Sans', 'Liberation Sans', sans-serif !important; font-size: 16px !important; line-height: 1.5 !important; color: #0f172a !important;\">\n<table style=\"border-collapse: collapse !important; width: 100% !important; table-layout: auto !important; border: 1px solid #e5e7eb !important; background: #ffffff !important;\" role=\"table\" aria-label=\"Tujuh Tujuan Audit\">\n<thead>\n<tr>\n<th style=\"text-align: left !important; padding: 12px 14px !important; border: 1px solid #e5e7eb !important; background: #f8fafc !important; font-weight: 700 !important;\" scope=\"col\"><strong>Keterangan<\/strong><\/th>\n<th style=\"text-align: left !important; padding: 12px 14px !important; border: 1px solid #e5e7eb !important; background: #f8fafc !important; font-weight: 700 !important;\" scope=\"col\">Jumlah (Rp)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Penjualan<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">7.500.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Beban Gaji<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">300.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Beban Transportasi<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">250.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Beban Listrik &amp; Telepon<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">130.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Penyusutan Aset Tetap<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">220.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">CSR Perusahaan<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">120.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Laba Bersih Komersial<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">6.480.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Penyesuaian Fiskal<\/h3>\n<p>Beberapa biaya di laporan komersial tidak boleh dikurangkan untuk pajak atau ada penghasilan yang dikenakan tambahan pajak. Contoh:<\/p>\n<p><!-- Audit Objectives Table (theme-proof) --><\/p>\n<div id=\"audit-objectives-table\" style=\"all: initial; display: block; font-family: system-ui, -apple-system, Segoe UI, Roboto, Helvetica, Arial, 'Noto Sans', 'Liberation Sans', sans-serif !important; font-size: 16px !important; line-height: 1.5 !important; color: #0f172a !important;\">\n<table style=\"border-collapse: collapse !important; width: 100% !important; table-layout: auto !important; border: 1px solid #e5e7eb !important; background: #ffffff !important;\" role=\"table\" aria-label=\"Tujuh Tujuan Audit\">\n<thead>\n<tr>\n<th style=\"text-align: left !important; padding: 12px 14px !important; border: 1px solid #e5e7eb !important; background: #f8fafc !important; font-weight: 700 !important;\" scope=\"col\"><strong>Keterangan<\/strong><\/th>\n<th style=\"text-align: left !important; padding: 12px 14px !important; border: 1px solid #e5e7eb !important; background: #f8fafc !important; font-weight: 700 !important;\" scope=\"col\">Jumlah (Rp)<\/th>\n<th style=\"text-align: left !important; padding: 12px 14px !important; border: 1px solid #e5e7eb !important; background: #f8fafc !important; font-weight: 700 !important;\" scope=\"col\">Jenis Penyesuaian<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Penjualan<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">7.500.000.000<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">Beban Tidak Dikurangkan (ditambah kembali ke penghasilan kena pajak)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Beban Gaji<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">300.000.000<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">Disesuaikan sesuai ketentuan pajak (misal 200.000.000)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important; font-weight: 600 !important;\">Beban Transportasi<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">250.000.000<\/td>\n<td style=\"padding: 12px 14px !important; border: 1px solid #e5e7eb !important;\">Ditambahkan ke penghasilan kena pajak<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Perhitungan Laba Kena Pajak<\/h3>\n<p><span class=\"katex-display\"><span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord text\"><span class=\"mord\"><strong>Laba Bersih Komersial<\/strong>\u00a0<\/span><\/span><span class=\"mrel\">= <\/span><\/span><span class=\"base\"><span class=\"mord\">6.480.000.000<\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span class=\"katex-display\"><span class=\"katex\"><span class=\"katex-mathml\"><strong>Tambahan Fiskal (CSR + Keuntungan Kurs)<\/strong> = 120.000.000 + 28.000.000 = 148.000.000<\/span><\/span><\/span><\/p>\n<p><span class=\"katex-display\"><span class=\"katex\"><span class=\"katex-mathml\"><strong>Pengurangan Fiskal (Penyusutan)<\/strong> = 220.000.000 \u2212 200.000.000 = 20.000.000<\/span><\/span><\/span><\/p>\n<p><span class=\"katex-display\"><span class=\"katex\"><span class=\"katex-mathml\"><strong>Laba Kena Pajak<\/strong> = 6.480.000.000 + 148.000.000 &#8211; 20.000.000 = 6.608.000.000<\/span><\/span><\/span><\/p>\n<h3>Kesimpulan<\/h3>\n<p><strong>Laba Bersih Komersial<\/strong>: Rp6.480.000.000<\/p>\n<p><strong>Laba Kena Pajak<\/strong>: Rp6.608.000.000<\/p>\n<p>Perbedaan disebabkan oleh penyesuaian fiskal sesuai ketentuan pajak.<\/p>\n<\/div>\n<h2 id=\"kesimpulan\"><b>Tingkatkan Efisiensi Rekonsiliasi Fiskal dengan Software Akuntansi HashMicro <\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-171095\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Hashmicro-software-akuntansi.webp\" alt=\"Hashmicro software akuntansi\" width=\"774\" height=\"430\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Hashmicro-software-akuntansi.webp 774w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Hashmicro-software-akuntansi-300x167.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Hashmicro-software-akuntansi-768x427.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Hashmicro-software-akuntansi-756x420.webp 756w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Hashmicro-software-akuntansi-150x83.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Hashmicro-software-akuntansi-696x387.webp 696w\" sizes=\"auto, (max-width: 774px) 100vw, 774px\" \/><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software Akuntansi HashMicro<\/a> hadir sebagai solusi efektif untuk mempermudah proses rekonsiliasi fiskal perusahaan. Dengan kemampuan otomatisasi, sistem ini dapat mencocokkan transaksi secara real-time dan mengurangi risiko kesalahan pencatatan.<\/p>\n<p>Sistem ini juga menawarkan fleksibilitas tinggi bagi perusahaan untuk menyesuaikan alur rekonsiliasi fiskal sesuai dengan struktur keuangan mereka. Sistem ini juga dapat membantu bisnis kontrol keuangan yang lebih efisien.<\/p>\n<p>Beberapa fitur unggulan HashMicro untuk mendukung rekonsiliasi fiskal meliputi:<\/p>\n<ul>\n<li><strong>Jurnal Penyesuaian Otomatis<\/strong>: Memudahkan pembuatan jurnal koreksi untuk transaksi yang tidak sesuai dengan cepat dan akurat.<\/li>\n<li><strong>Rekonsiliasi Bank Otomatis<\/strong>: Menyinkronkan data transaksi dengan laporan bank secara real-time untuk mempercepat pencocokan dan mengurangi kesalahan.<\/li>\n<li><strong>Proyeksi Kesesuaian Saldo<\/strong>: Memperkirakan selisih atau penyimpangan akun berdasarkan data historis dan pola transaksi sebelumnya.<\/li>\n<li><strong>Laporan Keuangan Real-Time<\/strong>: Menyajikan hasil rekonsiliasi yang akurat dan siap digunakan untuk pengambilan keputusan.<\/li>\n<li><a href=\"https:\/\/www.hashmicro.com\/id\/ai-agent-untuk-finance\/\"><strong>Hashy AI<\/strong><\/a>: Menganalisis ketidaksesuaian data, mendeteksi potensi anomali, dan memberikan rekomendasi langkah korektif secara otomatis.<\/li>\n<\/ul>\n<p>Ingin mengetahui bagaimana HashMicro dapat menyempurnakan rekonsiliasi fiskal bisnis Anda? Jadwalkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> sekarang atau klik banner di bawah untuk informasi harga dan solusi yang sesuai kebutuhan perusahaan.<\/p>\n<p><span style=\"font-weight: 400;\"><style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div><\/span><\/p>\n<h2 id=\"kesimpulan\"><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Rekonsiliasi fiskal atau koreksi fiskal dapat membuat perusahaan dapat melakukan penyesuaian atas laporan keuangan sesuai dengan sistem akuntansi keuangan dan peraturan perpajakan yang berlaku.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">Software Akuntansi HashMicro<\/a><\/span><span style=\"font-weight: 400;\"> memberikan solusi bagi perusahaan Anda dalam otomatisasi pencatatan transaksi yang berlangsung<\/span><span style=\"font-weight: 400;\">. Dengan sistem akuntansi ini, Anda dapat meningkatkan efisiensi pencatatan transaksi keuangan.\u00a0<\/span><\/p>\n<p>Dengan fitur real-time seperti rekonsiliasi bank, jurnal penyesuaian, dan pembuatan faktur, perusahaan bisa lebih akurat dalam pengelolaan anggaran dan profitabilitas. Klik di sini untuk <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> dan penawaran terbaik!<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa Itu Rekonsiliasi Fiskal?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Rekonsiliasi fiskal atau koreksi fiskal adalah salah satu cara untuk mencocokan beberapa perbedaan yang terdapat pada laporan keuangan komersial yang telah disusun sesuai dengan Sistem Akuntansi Keuangan (SAK) dan dengan laporan keuangan yang telah disusun sesuai dengan penyusunan sistem fiskal.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa Tujuan dari Rekonsiliasi Fiskal?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"1. Memeriksa draf laporan keuangan\n2. Meminimalisir terjadinya kesalahan perhitungan pajak\n3. Media pendukung dari draf laporan keuangan\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa Tahapan dalam Rekonsiliasi Fiskal?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"1. Mengenal terlebih dahulu penyesuaian fiskal yang diperlukan.\n2. Mengidentifikasi elemen-elemen penyesuaian untuk dapat menentukan pengaruhnya kepada laba usaha kena pajak.\n3. Mengoreksi fiskal dengan melakukan koreksi fiskal positif dan negatif.\n4. Melakukan penyusunan laporan keuangan secara fiskal sebagai lampiran SPT tahunan pajak penghasilan.\"\n    }\n  }]\n}\n<\/script><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Rekonsiliasi fiskal merupakan langkah penting dalam Sistem Manajemen Keuangan untuk memastikan laporan keuangan perusahaan akurat. Dengan laporan keuangan yang tepat, perusahaan dapat memantau arus kas dan transaksi secara lebih jelas. Namun, standar akuntansi keuangan belum selalu selaras dengan peraturan perpajakan, sehingga dibutuhkan sistem akuntansi terbaik untuk menghitung dan mencatat semua transaksi dengan akurat. Dengan Software [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":140753,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-12877","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Pahami Apa Itu Rekonsiliasi Fiskal dan Tahapan-Tahapannya<\/title>\n<meta name=\"description\" content=\"Standar akuntansi keuangan masih belum pasti sehingga perusahaan perlu melakukan rekonsiliasi fiskal. 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