unixtojd() assumes that your timestamp is in GMT, but jdtounix() returns a timestamp in localtime.
so
<?php
$d1=jdtogregorian(unixtojd(time()));
$d2= gmdate("m/d/Y");
$d3=date("m/d/Y");
?>
$d1 always equals $d2 but $d1 may differ from $d3