| Trying to achieve better economic conditions, Indonesia government through the Direktorat Jenderal Pajak as trying to increase revenue from the tax sector. In this case, PT Selaras Mitra as the subject of tax income and enterprise taxpayer. For fulfilling their obligations PT Selaras Mitra arrange financial reports prepared by the accounting department. In this research, the writer would like to analyze fiscal adjustment that has arranged by the enterprise, analyze the difference fiscal carry loss forwards and to ascertain whether there are the difference between enterprise’s to writer’s taxable income. The research using descriptive analysis method by learning case. The primary data comes from financial reports and taxes reports which also associated in direct interviews to employees, while secondary data comes from books or literature that deals with the problems. In conclusion there still difference in tax adjustment between enterprise’s and writer’s which is impacted to fiscal taxable income also income loss carry forwards |