The global economy, the World Class Finance and Accounting Services to meet your needs
The global economy, the World Class Finance and Accounting Services to meet your needs
Bangalore, India, SBS Global Services, Indian global customers and our commitment to provide a wide range of financial services and related services in a professional organization. We are managed by a team of qualified and experienced for our customers high quality, reliable and safe are partners. We offer a flexible and individually customized, in line with best practices developed world have a roommate. We are the largest back-office operations and accounting outsourcing service expertise and bandwidth to meet the requirements. Our experience and payroll skills, expertise, services (Budgeting and Reporting, Contract Review and Reconciliation), tax, Data Entry Services in India and abroad to expand training and support services. SBS Global Services outside India, USA, Europe, Middle East and South East Asia for customers at the moment. We are proud of the service rendered, and our world-class accounting and human resources management, and is compliant with Six Sigma.
Founded in 2006 under the leadership of a highly professional management team, the SBS F & A has carved a niche for itself in the foreign arena. Using the spanning more than 200 years of combined experience in management, SBS Global Services has developed and maintained healthy relations with many customers. We have a modern infrastructure and a professional and well-defined policy for our success and processes to help us with high quality, has a vast network. We maintain international standards of quality and performance, always working hard to meet. We believe that the â € ~ moneyâ € ™ and we are committed to provide professionals with the latest knowledge and skills to have regular training. Since we are dealing with sensitive financial and accounting information and data security, the safety of our customers is paramount to us. SBS for excellent protection and data security is to provide a world-class technology and tools. These are not the client, with the client SBS local directory ERP, Accounting / Payroll Administration approval of the transfer of the documents, including access to the protected folders, digital control, and save reports to its customers with secure access to shared folders.
We are an active member of the following committees of Indian Industry, Chartered Accountants of India (ICAI), the Indian Industries (CII), Karnataka Chambers of Commerce and Industry (FKCCI) There Federation Institute of Confederation. We have more than a hundred satisfied customers around the world and has a track record of backgrounds from the industry.
Our actions at competitive prices, transparent, fair and flexible and can be customized services and happen to clientsâ € ™ needs. We and our customers for most of the growth in M & A and financing. Time Around catalyze breakthrough to help customers significantly increases.
Best Online accounting degree information
Best Online accounting degree information
This day is extremely valuable in the shape your career with an accounting degree. The best factor about accounting degree, you are online right now. Accredited accounting degree online, there are a number of existing and management programs.
So what are the top 10 online degree options? In the last five years, created a new online accounting colleges and schools, the largest online accounting courses are asynchronous and mixed formats. Finance and accounting, short-term programs, such as specialization courses in these schools offer special courses for industry.
What are you confused about accounting degree, if so, then it may be helpful for you to be followed online is definitely the main course, and accounting-related information that you need to use 10:
Masters of Accounting
Accountants Accounting This tutorial is designed to prepare students for the CPA or certified professionals. This is for a variety of programs to light the bottom of the CPA examination, the various modules of the program. This is truly relevant to accountants and an accounting degree is a degree must have at least a good grade point average and study skills you for it. Approval to
three. MBA in Accounting
Management of the company in terms of teaching a student to prepare an accounting major with a Masters in Business Administration with an accounting officer. By helping them to explore the world of accounting software is useful for non-accounting students and accounting as well as students. This degree is an advantage for people who are waiting to start a new business. You need a degree to be eligible for this course.
Master of Science in Accounting
The advantages of studying for a master's program in Accounting. Experience and career choices to be expanded only, but also offers a higher salary with this degree program, will acquire skills accounts. In addition, CPA plan to meet the test for the students, for example, CIA, CMA 120 hours professional certification points to varying degrees needs are and continue to improve.
MBA in Professional Accounting
Master of Business Administration in Accounting Professional application of accounting methods and practice within the profession as it exists today, is based on fact. This accounting degree an individual learns and applies various practical methods and accounting methods. Monetary policy control and management accounting, a few of these very important considerations.
Five. Accounting Diploma courses
One way around for graduate courses will also have an accounting graduate program. Here you are looking for online colleges and schools for people with a long six months and one year diploma courses, many different types of information in the accounting field, and you will find a wide range of information to have.
Accounting Science (BA), Bachelor
This is one of the account that is in the best rating accounting cycle. In this plan, you are looking to prepare for the CPA, then you need to have a minimum qualification degree in Arts in external and internal auditing, planning and compliance, auditing, etc. can work.
Bachelor of Business Administration
Accounting program, the basic taxation and accounting principles and learn how to apply to the selection of business organizations. This plan is ideal for students who prepare the annual financial statements and management accounts, together with a general search, economics, law and data processing combine.
Associate Degree in Accounting
Returns on the internet there are a variety of online schools. Diploma and accounting associate you with. Under the previous proficiency level and the type of field can be chosen for Excel
on. One-year graduate student
Bachelor of Science in Accounting
The main objective of Bachelor of Science in Accounting degree students in trouble with the state and local taxes, corporate finance, accounting and auditing, small and medium-sized enterprises can be referred to, so that will provide information and accounting knowledge.
There diploma and associate degree programs available online, but if you are a student, then you go and the more you develop the skills and Accounting will help you make career choices can make for a diploma in Accounting with a diploma a year. While
This day is extremely valuable in the shape your career with an accounting degree. The best factor about accounting degree, you are online right now. Accredited accounting degree online, there are a number of existing and management programs.
So what are the top 10 online degree options? In the last five years, created a new online accounting colleges and schools, the largest online accounting courses are asynchronous and mixed formats. Finance and accounting, short-term programs, such as specialization courses in these schools offer special courses for industry.
What are you confused about accounting degree, if so, then it may be helpful for you to be followed online is definitely the main course, and accounting-related information that you need to use 10:
Masters of Accounting
Accountants Accounting This tutorial is designed to prepare students for the CPA or certified professionals. This is for a variety of programs to light the bottom of the CPA examination, the various modules of the program. This is truly relevant to accountants and an accounting degree is a degree must have at least a good grade point average and study skills you for it. Approval to
three. MBA in Accounting
Management of the company in terms of teaching a student to prepare an accounting major with a Masters in Business Administration with an accounting officer. By helping them to explore the world of accounting software is useful for non-accounting students and accounting as well as students. This degree is an advantage for people who are waiting to start a new business. You need a degree to be eligible for this course.
Master of Science in Accounting
The advantages of studying for a master's program in Accounting. Experience and career choices to be expanded only, but also offers a higher salary with this degree program, will acquire skills accounts. In addition, CPA plan to meet the test for the students, for example, CIA, CMA 120 hours professional certification points to varying degrees needs are and continue to improve.
MBA in Professional Accounting
Master of Business Administration in Accounting Professional application of accounting methods and practice within the profession as it exists today, is based on fact. This accounting degree an individual learns and applies various practical methods and accounting methods. Monetary policy control and management accounting, a few of these very important considerations.
Five. Accounting Diploma courses
One way around for graduate courses will also have an accounting graduate program. Here you are looking for online colleges and schools for people with a long six months and one year diploma courses, many different types of information in the accounting field, and you will find a wide range of information to have.
Accounting Science (BA), Bachelor
This is one of the account that is in the best rating accounting cycle. In this plan, you are looking to prepare for the CPA, then you need to have a minimum qualification degree in Arts in external and internal auditing, planning and compliance, auditing, etc. can work.
Bachelor of Business Administration
Accounting program, the basic taxation and accounting principles and learn how to apply to the selection of business organizations. This plan is ideal for students who prepare the annual financial statements and management accounts, together with a general search, economics, law and data processing combine.
Associate Degree in Accounting
Returns on the internet there are a variety of online schools. Diploma and accounting associate you with. Under the previous proficiency level and the type of field can be chosen for Excel
on. One-year graduate student
Bachelor of Science in Accounting
The main objective of Bachelor of Science in Accounting degree students in trouble with the state and local taxes, corporate finance, accounting and auditing, small and medium-sized enterprises can be referred to, so that will provide information and accounting knowledge.
There diploma and associate degree programs available online, but if you are a student, then you go and the more you develop the skills and Accounting will help you make career choices can make for a diploma in Accounting with a diploma a year. While
Finding The Best accounting and taxation services
Finding The Best accounting and taxation services
How to Choose the Right Accounting and Financial Services?
How to increase the complexity of the business world, measurement, and financial management an important task. Accounting / accounting, payroll accounting and back-office operations, ineffective management and poor finances, the labor, time, resources and money, without an effective system to decode. Accounting and financial services companies an expert service that blocks all these problems, is pragmatic.
Why do you need to offshore accounting?
If it is not the core business of finance and accounting, offshore accounting is recommended. An audit professional-quality low-cost countries and allow operations to optimize the operating costs is-a-viz the money and the arbitration variable and overhead costs due to the efficiency of a home team, time, time advantage, standardization of processes and training for the high-cost savings f proceeded to manage the conversion of fixed costs and services.
The most important thing you'll see in this audit and consulting firm. Skills, flexibility, cost effectiveness and efficiency in terms of output just right for your needs, always on time, capable Their team of qualified and experienced professionals.
Significant accounting services
Accounting accounting. This is the process of recording the financial transactions of the company. Transactions sale, purchase, income, receipts and payments by an individual or organization included. In addition, this process generates a relationship for accountants accounting.
At any time, there is a clear picture of the financial situation of the company. This / losses can lead to bad decisions and bad management decisions can be costly for the company's future income have booked roomates lead to incorrect or missed transactions such as a company can not afford a mistake. Especially for small / medium sized businesses and is designed for the growth phase, then it is important to pay all of your bills, bounced checks or late payments without penalty to meet the load. Most of the time, niche companies, growth in business to neglect this task number of other strategic priorities. To resolve the problems caused by wrong and accounting, business accounting process is closed-source and dedicated professional sales organizations effectively perform this task in order to avoid a cost-effective manner.
Since you can not run the business without the employee's rights?
The human resources department of a company is active throughout the year. With the change of human capital for the organization, you need to watch every little detail of the companyâ € ™ s staff.
Directly to the HR department of a company that met every person. They are so different wage systems in order to avoid errors, ie, all-day wages, salaries, wages, weekly, monthly, pay-per-hour, incentives, overtime, salaries, etc. When something can be made of Companies, all of this information to be processed in real-time.
If you have to do all the preparation and payroll accounting functions, then the company needs a dedicated team. Instead, an expert payroll services provider cyclic activity of this important, but it would be wise to move. They are likely to all types of complications (including legal!) Version salary / wages and other facial delay an asset / error-free, that wage and salary will be completed on time.
How to Choose the Right Accounting and Financial Services?
How to increase the complexity of the business world, measurement, and financial management an important task. Accounting / accounting, payroll accounting and back-office operations, ineffective management and poor finances, the labor, time, resources and money, without an effective system to decode. Accounting and financial services companies an expert service that blocks all these problems, is pragmatic.
Why do you need to offshore accounting?
If it is not the core business of finance and accounting, offshore accounting is recommended. An audit professional-quality low-cost countries and allow operations to optimize the operating costs is-a-viz the money and the arbitration variable and overhead costs due to the efficiency of a home team, time, time advantage, standardization of processes and training for the high-cost savings f proceeded to manage the conversion of fixed costs and services.
The most important thing you'll see in this audit and consulting firm. Skills, flexibility, cost effectiveness and efficiency in terms of output just right for your needs, always on time, capable Their team of qualified and experienced professionals.
Significant accounting services
Accounting accounting. This is the process of recording the financial transactions of the company. Transactions sale, purchase, income, receipts and payments by an individual or organization included. In addition, this process generates a relationship for accountants accounting.
At any time, there is a clear picture of the financial situation of the company. This / losses can lead to bad decisions and bad management decisions can be costly for the company's future income have booked roomates lead to incorrect or missed transactions such as a company can not afford a mistake. Especially for small / medium sized businesses and is designed for the growth phase, then it is important to pay all of your bills, bounced checks or late payments without penalty to meet the load. Most of the time, niche companies, growth in business to neglect this task number of other strategic priorities. To resolve the problems caused by wrong and accounting, business accounting process is closed-source and dedicated professional sales organizations effectively perform this task in order to avoid a cost-effective manner.
Since you can not run the business without the employee's rights?
The human resources department of a company is active throughout the year. With the change of human capital for the organization, you need to watch every little detail of the companyâ € ™ s staff.
Directly to the HR department of a company that met every person. They are so different wage systems in order to avoid errors, ie, all-day wages, salaries, wages, weekly, monthly, pay-per-hour, incentives, overtime, salaries, etc. When something can be made of Companies, all of this information to be processed in real-time.
If you have to do all the preparation and payroll accounting functions, then the company needs a dedicated team. Instead, an expert payroll services provider cyclic activity of this important, but it would be wise to move. They are likely to all types of complications (including legal!) Version salary / wages and other facial delay an asset / error-free, that wage and salary will be completed on time.
accounting and taxation services Explained
accounting and taxation services Explained
Meade Accounting and Taxation Top Notch Accounting Forum
Meade Accounting and Taxation notch accounting services industry for much of his better is appreciated. Timely and accurate accounting of the company. Trusted in financial position, and so its Compliance, Operations and Strategic Planning services, as well as an important contribution to a personal approach combined with effective accounting, customer satisfaction with provided services to get Meade Accounting and Taxation.
Meade Accounting and Taxation hard to be a part of business life, personal accounts, and is aware of the customer. Unfortunately, the accounting and bookkeeping of neglect and / or improper use can result in financial ruin more problems, more stress, no additional fees and higher interest and penalties, which are a necessity.
Focus of the business or individual work and his / her professional and personal life, the future strategic direction, priorities and graphics. Thinking, select the accounting system should be used roomates, daily transactions, updating of such trade receivables, payables did not spend a lot of time on issues such as, annual reports, budget preparation and all the other duties of a legal person to submit the necessary to be a distraction from the owner and / or extract concentrate on that person's company / business or personal goals, and to stay on the competitive priorities blocked.
Meade Accounting and so its customers, to focus on the customer's financial situation and / or Personal Finance, to obtain a solid foundation for success, to provide a critical understanding and appreciation of the efforts to tax services that will help you to get / strategic priorities. Now the company or individual customers helps to avoid costly mistakes along the way, the stress and the appropriate configuration invest in accounting and bookkeeping.
Meade Accounting and tax consultant and experienced staff combine their expertise with personal commitment to every customer. Tax preparation services, audit services, and government accounting and bookkeeping, accounting and tax Meade all individual customer requirements, business and tax financial needs provide for a seamless and integrated support for the combination of the results. Wide range of services makes Meade Accounting and Taxation is unique and very effective.
Meade Accounting and Taxation, small entrepreneurs, professionals, small businesses and medium-sized, owner managers, partnerships and joint ventures .
Meade Accounting and Taxation Top Notch Accounting Forum
Meade Accounting and Taxation notch accounting services industry for much of his better is appreciated. Timely and accurate accounting of the company. Trusted in financial position, and so its Compliance, Operations and Strategic Planning services, as well as an important contribution to a personal approach combined with effective accounting, customer satisfaction with provided services to get Meade Accounting and Taxation.
Meade Accounting and Taxation hard to be a part of business life, personal accounts, and is aware of the customer. Unfortunately, the accounting and bookkeeping of neglect and / or improper use can result in financial ruin more problems, more stress, no additional fees and higher interest and penalties, which are a necessity.
Focus of the business or individual work and his / her professional and personal life, the future strategic direction, priorities and graphics. Thinking, select the accounting system should be used roomates, daily transactions, updating of such trade receivables, payables did not spend a lot of time on issues such as, annual reports, budget preparation and all the other duties of a legal person to submit the necessary to be a distraction from the owner and / or extract concentrate on that person's company / business or personal goals, and to stay on the competitive priorities blocked.
Meade Accounting and so its customers, to focus on the customer's financial situation and / or Personal Finance, to obtain a solid foundation for success, to provide a critical understanding and appreciation of the efforts to tax services that will help you to get / strategic priorities. Now the company or individual customers helps to avoid costly mistakes along the way, the stress and the appropriate configuration invest in accounting and bookkeeping.
Meade Accounting and tax consultant and experienced staff combine their expertise with personal commitment to every customer. Tax preparation services, audit services, and government accounting and bookkeeping, accounting and tax Meade all individual customer requirements, business and tax financial needs provide for a seamless and integrated support for the combination of the results. Wide range of services makes Meade Accounting and Taxation is unique and very effective.
Meade Accounting and Taxation, small entrepreneurs, professionals, small businesses and medium-sized, owner managers, partnerships and joint ventures .
A Guide To accounting and taxation
A Guide To accounting and taxation
Live in Spain, is subject to tax. If you want to move to Spain, then this writing, this country will provide you with the necessary information related to tax and labor law. First of all, the Spanish law, all residents whether they are real or legal persons, requires that you have to pay taxes. These fees can be applied all over the world come. Taxation of foreigners to pay for the object only applies to the income they earn, or the Spanish territory.
According to Spanish law, there are three levels of payments. These taxes, fees and contributions are classified as. In addition, Spain direct taxes, classified corporate tax, income tax, and there are foreign income taxes. In the same way, individuals and businesses are also indirect taxes, if any, roomates Value Added Tax (KDV), transfer and stamp tax is included. Some of the country's other major taxes, company tax, capital gains tax, gift tax, tax, offshore companies, social security, among others, includes the.
For those who wish to reside permanently in Spain consider the advice of professional tax advice. Tax revenues available in hard and heavy fines. Therefore, we pay taxes to the government in Spain, and we recommend that you regularly without fail. For those who do not understand the Spanish tax system, the easiest way to do this is to levy taxes is to understand the three orders of government. These levels are autonomous regional governments and municipalities, the central government. Because the complex system of taxation in Spain, various tax consulting firms have come to the country. These companies offer professional advice on taxation to different clients.
About Employment in Spain, the country has a modern constitution and a highly regulated labor market. Workers' Statute of Spain as the basis for all employment relationships. Individuals 18 years of age to start working, tenants can make a binding contract with an employer. European Union (EU) the necessary permission for people who work permit, even if not needed. The residence permit is valid for a period of five years. For non-EU citizens, a work permit along with a residence permit is required. Work permits are usually issued for a period of 12 months, but for a period of 5 years and is to be exported. This work permit, the employer or the individual restrictions make in this area.
In addition, different laws on health and safety, social security, and there are other laws. Many consulting firms in Spain on the part of a variety of business law, employment, wages, transfers and layoffs, and business leaders were appropriate recommendations.
Cash or Accrual Stelsel stelsel
Cash or Accrual Stelsel stelselUnlike
the General Accounting Pnsip in confronting the cost to revenue (cost
matching revenue again) that admits stelsel accrual accounting
recognizes stelsel tax accruals and cash system.
Stelsel Accrual: the method of calculating income and expense recognized in terms of income and expense is recognized when earned when due. So it does not depend on when the income was ditema and when the cost was paid in cash.
Including accrued stelsel sense: the recognition of revenue based on percentage of completion method commonly used in construction and other methods used in the field of business such as: Build Operate and Transfer (BOT), Real Estate, and others.
Stelsel Cash: calculation method is based on income and expenses ditema paid in cash. Income shall be considered as income, when it really has ditema cash in a particular peode, and the cost shall be considered as a cost, when actually been paid in cash in a certain peode.
Cash system is typically used by small companies OP or agency,For example:- Transport,- Entertainment,- Restaurant, a grace time between service delivery and payment penemaan not last long. In pure cash system, income da delivery of the goods or services specified at the time of ditemanya repay da subscriptions, and fees are set at the time of payment of goods, services and other operating costs.
In this way, the use of cash system can lead, calculating the obscure to the income, the amount of income da year to year can be adjusted by setting penemaan cash and cash disbursements.
Therefore, to calculate the income tax using cash system must consider among other things the following:a. Counting the number of sales in one peode should include all sales, both cash and non.HPP should be taken into account in calculating the entire purchasing and inventory.b. In obtaining the depreciable property and rights that can be amortized, costs are deducted da income can only be done through depreciation and amortization.c. Use cash system should be carried out in strict accordance with the principle (consistent).
6. Histocal Cost:As well as general accounting every transaction is recorded in accordance with the value histosnya, except for cash balances, bank accounts and foreign currency debt. Taxpayers can reassess using BI middle rate that recognized the existence of foreign exchange gains and losses.Denan assessment method LOCOM (Lower of cost or market) is not dikenal.2
7. The principle of realization than the Conservatives:Taxation recognized the advantages and disadvantages if it is realized. Allowance is not allowed except for banking, leasing, insurance and mining.
8. Matealitas unknown:Spending a useful life of over one year are capitalized da and charged through depreciation or amortization without notice matealitasnya.
9. Unity Business:Each Entity is represented by an identity separate tax ID da owners.
10. Peode Tax Accounting:Tax Year is peode 12 months. WP can choose to use a calendar year or other peode 12 months is not the same as the calendar year. Changes in the financial year must get permission da DGT.
11. Main concept in determining income and Fiscal Costs:a. Separation income tax is not an object, subject to final income tax, and is not subject to Final Tax (tax objects) as well as costs terkai. If not separated calculations related costs will be proportionally.b. Costs are recognized costs related to the business (3M).c. Recognition of income and expenses and realization of the principles embraced not see matealitas principle.d. Spending a useful life of more da 1 yr should not be charged at once.e. Tax does not recognize the costs associated with income and income tax is not an object subjected to final tax.f. Measurements with histocal cost and does not recognize other measurements such as COMWIL.g. Revenue recognition and realization of the principles adopted fee.The principle of conservatism is not recognized except for companies that are allowed ttt recognizes allowance for doubtful accounts.h. Spending a useful life of over one year are capitalized regardless da matealitas (matealitas principle is not used).
Stelsel Accrual: the method of calculating income and expense recognized in terms of income and expense is recognized when earned when due. So it does not depend on when the income was ditema and when the cost was paid in cash.
Including accrued stelsel sense: the recognition of revenue based on percentage of completion method commonly used in construction and other methods used in the field of business such as: Build Operate and Transfer (BOT), Real Estate, and others.
Stelsel Cash: calculation method is based on income and expenses ditema paid in cash. Income shall be considered as income, when it really has ditema cash in a particular peode, and the cost shall be considered as a cost, when actually been paid in cash in a certain peode.
Cash system is typically used by small companies OP or agency,For example:- Transport,- Entertainment,- Restaurant, a grace time between service delivery and payment penemaan not last long. In pure cash system, income da delivery of the goods or services specified at the time of ditemanya repay da subscriptions, and fees are set at the time of payment of goods, services and other operating costs.
In this way, the use of cash system can lead, calculating the obscure to the income, the amount of income da year to year can be adjusted by setting penemaan cash and cash disbursements.
Therefore, to calculate the income tax using cash system must consider among other things the following:a. Counting the number of sales in one peode should include all sales, both cash and non.HPP should be taken into account in calculating the entire purchasing and inventory.b. In obtaining the depreciable property and rights that can be amortized, costs are deducted da income can only be done through depreciation and amortization.c. Use cash system should be carried out in strict accordance with the principle (consistent).
6. Histocal Cost:As well as general accounting every transaction is recorded in accordance with the value histosnya, except for cash balances, bank accounts and foreign currency debt. Taxpayers can reassess using BI middle rate that recognized the existence of foreign exchange gains and losses.Denan assessment method LOCOM (Lower of cost or market) is not dikenal.2
7. The principle of realization than the Conservatives:Taxation recognized the advantages and disadvantages if it is realized. Allowance is not allowed except for banking, leasing, insurance and mining.
8. Matealitas unknown:Spending a useful life of over one year are capitalized da and charged through depreciation or amortization without notice matealitasnya.
9. Unity Business:Each Entity is represented by an identity separate tax ID da owners.
10. Peode Tax Accounting:Tax Year is peode 12 months. WP can choose to use a calendar year or other peode 12 months is not the same as the calendar year. Changes in the financial year must get permission da DGT.
11. Main concept in determining income and Fiscal Costs:a. Separation income tax is not an object, subject to final income tax, and is not subject to Final Tax (tax objects) as well as costs terkai. If not separated calculations related costs will be proportionally.b. Costs are recognized costs related to the business (3M).c. Recognition of income and expenses and realization of the principles embraced not see matealitas principle.d. Spending a useful life of more da 1 yr should not be charged at once.e. Tax does not recognize the costs associated with income and income tax is not an object subjected to final tax.f. Measurements with histocal cost and does not recognize other measurements such as COMWIL.g. Revenue recognition and realization of the principles adopted fee.The principle of conservatism is not recognized except for companies that are allowed ttt recognizes allowance for doubtful accounts.h. Spending a useful life of over one year are capitalized regardless da matealitas (matealitas principle is not used).
Accounting Of Taxation
Accounting Of
Taxation
Tax accounting as set out in Taxation is a lex specialis for the purpose perpajakan.1
In general, all the tax rules do not regulate the procedure and rules to comply with general accounting policies in accordance with accounting pnsip Pnsip ditema-general. This is explicitly stated in the explanation of Ps-28 clause (7) CTP. Bookkeeping should be organized in a way or system that is commonly used in, for example: by the Financial Accounting Standards, Statutory Regulations unless otherwise Taxation.
Accounting accounting general taxation compared:
Tax accounting as set out in Taxation is a lex specialis for the purpose perpajakan.1
In general, all the tax rules do not regulate the procedure and rules to comply with general accounting policies in accordance with accounting pnsip Pnsip ditema-general. This is explicitly stated in the explanation of Ps-28 clause (7) CTP. Bookkeeping should be organized in a way or system that is commonly used in, for example: by the Financial Accounting Standards, Statutory Regulations unless otherwise Taxation.
Accounting accounting general taxation compared:
1. Going Concern: The concept of business sustainability as fundamental accounting pnsip also adopted in accounting taxation. Imposition of property through depreciation and fiscal loss compensation is a form of da pnsip business continuity.
2. Beat substance Shape:
In accordance with the CTP that holding books be in good faith and represent the real situation.
3. Neutral is not:
Aiming for tax purposes which can be calculated the amount of tax payable, whether income tax, VAT and other taxes.
4. Obey Pnsip principle:
Pnsip pnsip obey the same principle is used in the method of accounting with previous years, in order to prevent the shifting of profit / loss.
The principle of abiding principle in the method of accounting for example in the application of
a. Stelsel recognition of revenue;
b. Year of Books:
c. Inventory Valuation Methods;
d. Methods Depreciation and Amortization.
`Explanation paragraph (6) CTP explained that essentially bookkeeping methods adopted should be consistent, that should be the same as in previous years, for example in the use of methods of recognition of income and expenses (cash or accrual method), the method of depreciation of fixed assets, sebagainnya inventory and assessment methods. However, the change in accounting method is made possible with the terms approved da DJP before the start of the financial year in question by presenting logical reasons and can ditema and the consequences that may arise da changes.
Changes in accounting methods would result in a change in pnsip abiding principle to include peruhan da cash to the accrual method or vice versa. Changes in methods of recognition of income or expense recognition that joint. For example, the method of confession costs related to depreciation of fixed assets depreciation using certain.
Example:
WP in th 2002 Straight Gas depreciation method (straight line method). In the years 2003 WP intends to change the method of depreciation using the declining balance depreciation method (declining balance method).
For this purpose, the WP must get prior approval to the DGT filed before the start of th 2003 book stating the reasons for the revision of the depreciation method and effect da changes.
In addition, changes peode th book also entails changes in the amount of income or loss WP therefore these changes must also be approved by the DGT.
Tax Year: is equal to th calendar (old calendar), except WP using th book is not the same as the old calendar. If WP using th book is not the same as the old calendar, the mention of th related tax using th which includes the first 6 months or so.
Benefits of Bookkeeping Accounting and Recording
Benefits of Bookkeeping Accounting and Recording
Mandatory Bookkeeping (Ps-28 paragraph (1) CTP:- WP OP conducting business or independent;- WP Agency
Compulsory Registration:- WP OP is not Doing business activity or independent.- Wp OP conducting business or professional services with a turnover not exceeding 600 million a year. (KEP-536/PJ./2000) -> KMK.03/2007 -> does not exceed 1.8 billion.
Calculation of net income for taxpayers who hold records computed by calculating norms (ps-14 Income Tax), namely:
Net Income = Gross Income% norm xNever Results LOSS
Article 14 paragraph (5) Tax: WP are obliged to keep books, including WP referred to in paragraph (3) and paragraph (4), which was not / not fully organized records or books of account or records do not show / bookkeeping or supporting evidence , then the income netonya Deemed Income is calculated based on the net or other means specified by KMK.
The amount of calculation norms stipulated in KEP-536/PJ./2000 jo SE-02/PJ.43/2001. WP OP using the norm calculation should membetahukan DGT advance to a maximum of 3 months from the beginning of the tax year, if not filed pembetahuan be choosing books.
Pembetahuan term shall be deemed approved unless da results pemeksaan WP ineligible. WP who organized the recording without pembetahuan netonya fixed income calculations done by calculating the norm but WP penalized by 50% da tax payable. (Frms: 1).
Ps-1 CTP:Bookkeeping: a process of recording is done on a regular basis to collect data and financial information include: assets, liabilities, capital, income and expenses, and the total acquisition price and the delivery of goods or services, which are covered with preparing financial statements such as balance sheet and income / losses in each fiscal year end balance sheet and profit / loss shall be attached to the delivery end of SPT (ps-4 paragraph (4) CTP.
According to the Fiscal Bookkeeping purpose: can be used to calculate the amount of taxes owed, it is primarily to convince the tax authorities when pemeksaan.
Sanctions for WP that do not keep books of account is the tax calculation will be done using the standard calculation of net income plus penalties and an increase of 50% less tax paid da (sanctions of article 13 paragraph (3) CTP). In addition, there are criminal sanctions for WP who willfully fails to keep books or the books of account were not correct causing loss to the State, in the form of imprisonment for a period of 6 years and a maximum fine of four times the amount that is paid less tax (Article 39 sanctions CTP) .
Ps-29 paragraph (3) and (4) CTP: CTP eliminates liability if WP embroidery secret agreement to keep confidential.
Mandatory Bookkeeping (Ps-28 paragraph (1) CTP:- WP OP conducting business or independent;- WP Agency
Compulsory Registration:- WP OP is not Doing business activity or independent.- Wp OP conducting business or professional services with a turnover not exceeding 600 million a year. (KEP-536/PJ./2000) -> KMK.03/2007 -> does not exceed 1.8 billion.
Calculation of net income for taxpayers who hold records computed by calculating norms (ps-14 Income Tax), namely:
Net Income = Gross Income% norm xNever Results LOSS
Article 14 paragraph (5) Tax: WP are obliged to keep books, including WP referred to in paragraph (3) and paragraph (4), which was not / not fully organized records or books of account or records do not show / bookkeeping or supporting evidence , then the income netonya Deemed Income is calculated based on the net or other means specified by KMK.
The amount of calculation norms stipulated in KEP-536/PJ./2000 jo SE-02/PJ.43/2001. WP OP using the norm calculation should membetahukan DGT advance to a maximum of 3 months from the beginning of the tax year, if not filed pembetahuan be choosing books.
Pembetahuan term shall be deemed approved unless da results pemeksaan WP ineligible. WP who organized the recording without pembetahuan netonya fixed income calculations done by calculating the norm but WP penalized by 50% da tax payable. (Frms: 1).
Ps-1 CTP:Bookkeeping: a process of recording is done on a regular basis to collect data and financial information include: assets, liabilities, capital, income and expenses, and the total acquisition price and the delivery of goods or services, which are covered with preparing financial statements such as balance sheet and income / losses in each fiscal year end balance sheet and profit / loss shall be attached to the delivery end of SPT (ps-4 paragraph (4) CTP.
According to the Fiscal Bookkeeping purpose: can be used to calculate the amount of taxes owed, it is primarily to convince the tax authorities when pemeksaan.
Sanctions for WP that do not keep books of account is the tax calculation will be done using the standard calculation of net income plus penalties and an increase of 50% less tax paid da (sanctions of article 13 paragraph (3) CTP). In addition, there are criminal sanctions for WP who willfully fails to keep books or the books of account were not correct causing loss to the State, in the form of imprisonment for a period of 6 years and a maximum fine of four times the amount that is paid less tax (Article 39 sanctions CTP) .
Ps-29 paragraph (3) and (4) CTP: CTP eliminates liability if WP embroidery secret agreement to keep confidential.
General Provisions and Accounting Taxation Procedures
General Provisions and Taxation Procedures:
:
1. WP OP conducting business / professional services and WP Agency shall keep books in,
2. WP exempted da obligation to keep books referred to in paragraph (1), but shall keep records, WP OP is conducting business or independent, are allowed to calculate the net income using Net Income Deemed OP and WP are not conducting business or free work.
3. Books or records must be held with respect to good faith and reflect circumstances or actual business activities.
4. Bookkeeping / recording must be held in using Latin letters, Arabic numerals, the currency of dollars, and prepared in the language / foreign language permitted by Keu Men.
5. Accounting principles held by pnsip obedient and stelsel accrual / cash system.
6. Changes to accounting methods and / th book to be approved da DGT.
7. Bookkeeping at least paused on the record about the property, liabilities, capital, income and expenses, as well as sales and purchases so that it can be calculated the amount of tax payable.
8. Bookkeeping using foreign languages and currencies other than dollars can be organized by the WP after obtaining permission Keu Men.
9. Registration as referred to in paragraph (2) paused on data collected on a regular basis of turnover or gross penemaan / gross income as the basis for calculating the amount of tax payable, including income taxes and non-object / subject to final tax.
10. Deleted.
11. Books, records and documents on which the books / records and other documents, including the data processing bookkeeping managed da electronic or on-line application program must be kept during the 10th on, the place of activity or residence or domicile OP WP WP Agency .
12. The form and manner of registration as referred to in paragraph (2) shall be regulated by or pursuant to Rule Financial Mente.
Explanation Ps-28, verses:
5. Pnsip abiding principle: pnsip same accounting method used in the previous years to prevent shifting Profit / Loss.
Pnsip abiding principle in the method of accounting for example in the application:
a. stelsel revenue recognition,
b. financial year,
c. inventory valuation method,
d. method of depreciation and amortization.
Stelsel Accrual: A method of calculating income and expense recognized in terms of income and expense is recognized when earned when due. So it does not depend on when it ditema income and expense when it is paid in cash.
Included in this definition is the recognition of income accrual stelsel by percentage of completion method commonly used in construction and other methods used in certain business sectors such as the built operate and transfer (BOT) and real estate.
Stelsel Cash: a method of calculation based on income ditema and costs paid in cash. In this case the income shall be considered as income when actually been ditema in cash in a certain peode and the cost shall be considered as a cost when actually been paid in cash in a certain peode.
Cash system is usually used by: small companies OP / enterprise services, eg transportation, entertainment, restaurants lag time between service delivery and payment penemaan not last long.
6. Basically accounting method adopted must obey principles, which should be the same as in previous years, for example in the use of income and expense recognition methods (method of cash / accrual method), the method of depreciation of fixed assets and inventory valuation methods.
Changes in accounting method is made possible by the following conditions:
DGT approval. Changes in accounting methods must be submitted to the DGT before dumulainya the relevant financial year by giving a logical reason and may ditema and the possible consequences da changes.
:
1. WP OP conducting business / professional services and WP Agency shall keep books in,
2. WP exempted da obligation to keep books referred to in paragraph (1), but shall keep records, WP OP is conducting business or independent, are allowed to calculate the net income using Net Income Deemed OP and WP are not conducting business or free work.
3. Books or records must be held with respect to good faith and reflect circumstances or actual business activities.
4. Bookkeeping / recording must be held in using Latin letters, Arabic numerals, the currency of dollars, and prepared in the language / foreign language permitted by Keu Men.
5. Accounting principles held by pnsip obedient and stelsel accrual / cash system.
6. Changes to accounting methods and / th book to be approved da DGT.
7. Bookkeeping at least paused on the record about the property, liabilities, capital, income and expenses, as well as sales and purchases so that it can be calculated the amount of tax payable.
8. Bookkeeping using foreign languages and currencies other than dollars can be organized by the WP after obtaining permission Keu Men.
9. Registration as referred to in paragraph (2) paused on data collected on a regular basis of turnover or gross penemaan / gross income as the basis for calculating the amount of tax payable, including income taxes and non-object / subject to final tax.
10. Deleted.
11. Books, records and documents on which the books / records and other documents, including the data processing bookkeeping managed da electronic or on-line application program must be kept during the 10th on, the place of activity or residence or domicile OP WP WP Agency .
12. The form and manner of registration as referred to in paragraph (2) shall be regulated by or pursuant to Rule Financial Mente.
Explanation Ps-28, verses:
5. Pnsip abiding principle: pnsip same accounting method used in the previous years to prevent shifting Profit / Loss.
Pnsip abiding principle in the method of accounting for example in the application:
a. stelsel revenue recognition,
b. financial year,
c. inventory valuation method,
d. method of depreciation and amortization.
Stelsel Accrual: A method of calculating income and expense recognized in terms of income and expense is recognized when earned when due. So it does not depend on when it ditema income and expense when it is paid in cash.
Included in this definition is the recognition of income accrual stelsel by percentage of completion method commonly used in construction and other methods used in certain business sectors such as the built operate and transfer (BOT) and real estate.
Stelsel Cash: a method of calculation based on income ditema and costs paid in cash. In this case the income shall be considered as income when actually been ditema in cash in a certain peode and the cost shall be considered as a cost when actually been paid in cash in a certain peode.
Cash system is usually used by: small companies OP / enterprise services, eg transportation, entertainment, restaurants lag time between service delivery and payment penemaan not last long.
6. Basically accounting method adopted must obey principles, which should be the same as in previous years, for example in the use of income and expense recognition methods (method of cash / accrual method), the method of depreciation of fixed assets and inventory valuation methods.
Changes in accounting method is made possible by the following conditions:
DGT approval. Changes in accounting methods must be submitted to the DGT before dumulainya the relevant financial year by giving a logical reason and may ditema and the possible consequences da changes.
Not all costs can be deducted and gross income,
Not all costs can be deducted and gross income,
Tax distinguish:
a. Costs can be reduced and the gross income (expense deductible), (Article 6)
b. Costs can not be deducted from gross income da (non-deductible expense), (chapter 9).
c. Article 4 PP. 138 in 2000
Expenses and costs that are not deductible in calculating PhKP, including:
* The cost to acquire, maintain billing and income tax is not an object, subject to Income-Final, the norm calculation.
* Tax Article 21/23 are borne by the company except for income tax gross-up clause 26 which
* Losses da property or debts owned and not used in a business or activity to obtain, collect and preserve the income tax is the object.
Pnsip Accounting Income: bringing the cost of the deductible (ps-6) income (Article 4, paragraph 1).
Costs to earn income tax and the cost is not an object to obtain income not subject to final income tax deductible.
G.Konservatis
Accounting uses Pnsip conservatism, which recognizes such losses (unrealized) that can be predicted or estimated with an allowance, for example: the decline in value of marketable securities, accounts receivable losses, cut sales, sales returns, inventory valuation based on cost and market price whichever is lower.
Article 9 (1) c. PPh, should not form or cultivate the reserve fund, unless regulated by KMK No.681/KMK.04/1999):
* Reserve for bad debts of banks and SGU with option rights
* Reserve for insurance business
* Backup reclamation for mining
Not deductible da gross income is:
a. Receivables allowance for companies other than banks & SGU with option rights,
b. allowance for trade discount,
c. allowance for sales returns,
d. provision for impairment of securities,
e. inventory valuation based LOCOM.
Tax distinguish:
a. Costs can be reduced and the gross income (expense deductible), (Article 6)
b. Costs can not be deducted from gross income da (non-deductible expense), (chapter 9).
c. Article 4 PP. 138 in 2000
Expenses and costs that are not deductible in calculating PhKP, including:
* The cost to acquire, maintain billing and income tax is not an object, subject to Income-Final, the norm calculation.
* Tax Article 21/23 are borne by the company except for income tax gross-up clause 26 which
* Losses da property or debts owned and not used in a business or activity to obtain, collect and preserve the income tax is the object.
Pnsip Accounting Income: bringing the cost of the deductible (ps-6) income (Article 4, paragraph 1).
Costs to earn income tax and the cost is not an object to obtain income not subject to final income tax deductible.
G.Konservatis
Accounting uses Pnsip conservatism, which recognizes such losses (unrealized) that can be predicted or estimated with an allowance, for example: the decline in value of marketable securities, accounts receivable losses, cut sales, sales returns, inventory valuation based on cost and market price whichever is lower.
Article 9 (1) c. PPh, should not form or cultivate the reserve fund, unless regulated by KMK No.681/KMK.04/1999):
* Reserve for bad debts of banks and SGU with option rights
* Reserve for insurance business
* Backup reclamation for mining
Not deductible da gross income is:
a. Receivables allowance for companies other than banks & SGU with option rights,
b. allowance for trade discount,
c. allowance for sales returns,
d. provision for impairment of securities,
e. inventory valuation based LOCOM.
Accrual basis and cash basis
Accrual basis and cash basis
(5) , accounts held by stelsel accrual taxation or cash system.
Cash basis used in computing taxable income (PhKP) is a mixture of cash basis even close to the accrual basis.
Explanation (5) :
a. Sale includes all sales of both cash and non-cash (credit), it is similar to accrual.
b. Cost of Goods Sold to be reckoned with all purchases (cash and credit) and inventories (beginning and end), it is similar to accrual.
c. Depreciable and rights that can be amortized, should not be deducted all at once but must be made through depreciation and amortization, it is similar to the accruals.
d. Article 6 of the Income-1984, in determining the cost of the deductible da gross income does not differentiate between cash basis and accrual basis.
e. Interest income of non-performing loans sourced da (substandard, doubtful and loss) are recognized as income when such interest ditema bank (with SFAS No.. 13 item 02)
D.Konsistensi
paragraph (5) , accounts held by pnsip consistent (consistently),
paragraph (6) , allows change accounting methods or accounting year provided that:
a. Submitted to the DGT before the start of the fiscal year concerned.
b. Delivering logical reasons and can ditema and the consequences that may arise.
c. DGT approval.
FRS 1 point 14, the change in accounting policy that affect mateal need diuangkapkan in the Financial Statements.
E. Fiscal Year
Fiscal year is a period of one calendar year (1 Janua till December 31), unless WP using the fiscal year is not the same as the calendar year.
(5) , accounts held by stelsel accrual taxation or cash system.
Cash basis used in computing taxable income (PhKP) is a mixture of cash basis even close to the accrual basis.
Explanation (5) :
a. Sale includes all sales of both cash and non-cash (credit), it is similar to accrual.
b. Cost of Goods Sold to be reckoned with all purchases (cash and credit) and inventories (beginning and end), it is similar to accrual.
c. Depreciable and rights that can be amortized, should not be deducted all at once but must be made through depreciation and amortization, it is similar to the accruals.
d. Article 6 of the Income-1984, in determining the cost of the deductible da gross income does not differentiate between cash basis and accrual basis.
e. Interest income of non-performing loans sourced da (substandard, doubtful and loss) are recognized as income when such interest ditema bank (with SFAS No.. 13 item 02)
D.Konsistensi
paragraph (5) , accounts held by pnsip consistent (consistently),
paragraph (6) , allows change accounting methods or accounting year provided that:
a. Submitted to the DGT before the start of the fiscal year concerned.
b. Delivering logical reasons and can ditema and the consequences that may arise.
c. DGT approval.
FRS 1 point 14, the change in accounting policy that affect mateal need diuangkapkan in the Financial Statements.
E. Fiscal Year
Fiscal year is a period of one calendar year (1 Janua till December 31), unless WP using the fiscal year is not the same as the calendar year.
Principles of Bookkeeping and Accounting Method
Principles of Bookkeeping and Accounting Method (3) ; books or records must be held with respect to good faith and reflect circumstances or actual business activities.
(4) , books or records should be held in by using Latin letters, Arabic numerals, the currency of dollars, and prepared in the language or in a foreign language is permitted by the Financial Mente.
(7) , accounting for at least paused da record of assets, liabilities, capital, income and expenses, as well as sales and purchases, which can be calculated the amount of tax payable.
Explanation of (7) :
Understanding accounting set out in Article 1 number 26,
Setting this verse so da bookkeeping can be calculated:
- The amount of income tax payable,
- Other taxes,
- VAT and VAT BM
VAT and VAT in order BM can be calculated correctly, then bookkeeping should be noted as well:
* The amount of cost / value of imports,
* The number of selling price / value of exports,
* The amount of the selling price of goods dikanakan da VAT BM,
* The amount of payment for the use of BKP and utilization, JKP da outside the customs area in the customs area,
* The amount of PM that can be credited and that can not be credited.
Obligations of accounting bookkeeping
Obligations of accounting bookkeeping
Obligations of accounting bookkeeping
Under paragraph 1, no. 28 th 2007 on the change in the upper
third. No.6 1983 on kup, wp agency shall keep books on.
Article 1 point 29 ctp, accounting is a process of recording
is done on a regular basis to collect data and financial information including
assets, liabilities, capital, income and expenses, and the total acquisition
price and the delivery of goods or services, which closed with the preparation
of financial statements in the form balance sheet and income statement for the
tax year peode.
Understanding bookkeeping according kup accounting sense
synonymous with the process of recording, classifying, and presenting pengkasan
certain way on financial transactions that occur in a company or other
organization, and interpretation of the results.
Objectives of accounting is to calculate the net income of
fiscal / tax loss.
Explanation of paragraph (7) ctp, bookkeeping can be based
on statement of financial accounting standards (ifrss),
Bookkeeping by:
- gaap generally applicable and commercially produce financial
statements (lkk)
- for the purposes of calculating net income in the fiscal /
tax losses carried fiscal adjustment positive (negative).
Tax accounting is part da general accounting (general
accounting), so wp does not need to make 2 (two) accounts, only 1 (one) books
based on gaap then conducted a fiscal adjustment.
Core da accounting tax reconciliation is doing fiscal
financial report as the basis for charging the annual income tax.
As per the principle of self-assessment, carried out by the
wp fiscal adjustment, fiscal year 2002 from fiscal adjustments are included in
appendix i-wp annual income tax agency.
What how qualifications for management or accounting staf
What (how) qualifications for management or accounting staff (tax accounting)?
Considering the accounting and taxation interlated, ideal qualifications for personnel (management and staff) should tax accounting:
a). Minimal D3 or D3 Tax Accounting (to level staff) and the degree to management level.
b). Minimal master Accounting (Basic & Intermediate) to the level of the staff and the certified public accountant to management level.
c). Holding certification Taxation (Brevet A & B) to the level of staff and Brevet C to Management level.
d). Following the development (change) Tax Act and its regulations.
How much salary is Ideal For Tax Accounting Officer?
Considering the accounting and taxation interlated, ideal qualifications for personnel (management and staff) should tax accounting:
a). Minimal D3 or D3 Tax Accounting (to level staff) and the degree to management level.
b). Minimal master Accounting (Basic & Intermediate) to the level of the staff and the certified public accountant to management level.
c). Holding certification Taxation (Brevet A & B) to the level of staff and Brevet C to Management level.
d). Following the development (change) Tax Act and its regulations.
How much salary is Ideal For Tax Accounting Officer?
What Is a Tax Accounting
What Is a Tax Accounting (Accounting Tax)?
Can simply be defined as "a calculated Field Accounting, handling, record, analyze and strategize even taxation with respect to economic events (transactions) of the company".
What Role Inside The Company?
Pernannya within the company are significant, namely:
1). Provide strategic planning and taxation (in the positive sense)
2). Provides analysis and predictions on the potential of corporate tax in the future.
3). Be able to apply the accounting treatment of tax incidence (ranging from penialian / count, recording (recognition) of the tax, and can be present in the commercial reports and fiscal reports of the company.
4). Can do tax filing and documentation better, as the material for examination and evaluation.
How to Progress?
In the medium and large companies bersekala, awareness of the importance of the existing tax accounting and applied seriously. But not a few companies (whatever sekalanya) do not realize the importance of tax accounting. There is a tendency to ignore or do not want to take care of a headache, so left to the consultant, who almost certainly did not know the company's operations are handled correctly and detail, which very likely could lead the company.
Is the required management and staff or officers in the firm for tax accounting?
Given the close relationship between tax accounting taxation (and vice versa), the implications and consequences of any transaction in the company of the tax, it is not an exaggeration to management and significant tax accounting staff is needed in the company.
Until now there are many companies geminate accounting clerks (who handles commercial reports) to deal with taxation as well.
Due to accounting clerks least truly understand taxation (even for menghitunya still many who can not), do not have enough time to keep track of (change) laws and tax laws, many cases are not handled properly taxation.
Can simply be defined as "a calculated Field Accounting, handling, record, analyze and strategize even taxation with respect to economic events (transactions) of the company".
What Role Inside The Company?
Pernannya within the company are significant, namely:
1). Provide strategic planning and taxation (in the positive sense)
2). Provides analysis and predictions on the potential of corporate tax in the future.
3). Be able to apply the accounting treatment of tax incidence (ranging from penialian / count, recording (recognition) of the tax, and can be present in the commercial reports and fiscal reports of the company.
4). Can do tax filing and documentation better, as the material for examination and evaluation.
How to Progress?
In the medium and large companies bersekala, awareness of the importance of the existing tax accounting and applied seriously. But not a few companies (whatever sekalanya) do not realize the importance of tax accounting. There is a tendency to ignore or do not want to take care of a headache, so left to the consultant, who almost certainly did not know the company's operations are handled correctly and detail, which very likely could lead the company.
Is the required management and staff or officers in the firm for tax accounting?
Given the close relationship between tax accounting taxation (and vice versa), the implications and consequences of any transaction in the company of the tax, it is not an exaggeration to management and significant tax accounting staff is needed in the company.
Until now there are many companies geminate accounting clerks (who handles commercial reports) to deal with taxation as well.
Due to accounting clerks least truly understand taxation (even for menghitunya still many who can not), do not have enough time to keep track of (change) laws and tax laws, many cases are not handled properly taxation.
With regard Accounting Taxation
With regard Accounting Taxation
ACCOUNTING TAX (Tax Accounting)
Author's Notes:
Ever heard of "Tax Accounting"?, There may already know, have heard or may have never heard of at all. At this time the topic, we discuss specifically the Tax Accounting, linkages, development and prospects. For those who have a different view on this topic, or simply to comment or ask questions, please fill out the comments (click the link "comment" at the end of this page, fill, and submit / send). Basically, every post on this blog is open to questions, comments and even criticism :-)
With regard Accounting Taxation
Our time at university Taxation courses given to students majoring in accounting at the half-semester (Semester V, VI & VII), which is divided into three courses, namely: Tax Law, Taxation and Laboratory (practice) Taxation.
However, as far as I know, has never been presented in a "special and profound" about how to keep a journal of accounting for tax payments, tax penalties, tax rates, tax assessment (Taxation events). There has been no mengnai taught how to create a journal adjustment (adjustment journal) for fiscal correction. In short, it is not (yet) exist terms Accounting Treatment For Tax.
Learning, focused on how to calculate and report taxes, as well as a bit about the introduction of taxation law. Whether because of the limited time allocated for lectures or to present teachers (lecturers) accounting, taxation and academics, have not looked at the relationship between accounting and taxation in an integrated way.
Ironically, we met quite a lot of Final (Final) on taxation, ranging from "The Taxpayer Compliance" that uses the methods of survey (questionnaire), "Fiscal Correction" that uses quantitative analysis, to the "Assessment of Potential Tax" which uses qualitative analysis , Quantitative and comparative. But If you read up on the conclusions of thesis, one is not found accounting journals on economic events associated with the taxes.
If only there among the readers is the father / mother teaching accounting or taxation, and this paper does not judge according to the truth, would beg to make corrections, that in place of the father / mother teaching has been served perkuliahaan special accounting taxation, maybe I can visit and see the material for me to learn.
In the working world, the incidence of taxation (text event) upfront payment ranging from corporate income tax (Income Tax Article 25), the repayment of Income Tax Article 29, Article 21 Income tax payments (which are merely withholding), levy VAT on the purchase of raw materials or finished goods, Export ( that in Indonesia air nil VAT), Import Tax Payment (Import VAT, luxury sales, article 22) to the payment of taxes self-management (build your own), the United Nations, Taxes on rental assets (Article 4, paragraph 2), Taxes on rental assets, interest deposits, dividends (article 23), Final Tax Rate Demand services, and so on (not to mention all), all these are truly related directly to the finance company. How not, all it requires funding (reducing cash), making the purchase price to rise. or make a cash return to a level that should be due refunds, credits Import VAT and Income Tax Article 22 its due re-export.
Or conversely, every economic events (transactions) of the company, which is reflected in the commercial, berkonsekwensi and implications on tax liability, either directly or indirectly.
Inevitably, all the payment and receipt of tax credits must be in journals (admittedly), stated in a report based commercial financial accounting as a deduction against profits.
ACCOUNTING TAX (Tax Accounting)
Author's Notes:
Ever heard of "Tax Accounting"?, There may already know, have heard or may have never heard of at all. At this time the topic, we discuss specifically the Tax Accounting, linkages, development and prospects. For those who have a different view on this topic, or simply to comment or ask questions, please fill out the comments (click the link "comment" at the end of this page, fill, and submit / send). Basically, every post on this blog is open to questions, comments and even criticism :-)
With regard Accounting Taxation
Our time at university Taxation courses given to students majoring in accounting at the half-semester (Semester V, VI & VII), which is divided into three courses, namely: Tax Law, Taxation and Laboratory (practice) Taxation.
However, as far as I know, has never been presented in a "special and profound" about how to keep a journal of accounting for tax payments, tax penalties, tax rates, tax assessment (Taxation events). There has been no mengnai taught how to create a journal adjustment (adjustment journal) for fiscal correction. In short, it is not (yet) exist terms Accounting Treatment For Tax.
Learning, focused on how to calculate and report taxes, as well as a bit about the introduction of taxation law. Whether because of the limited time allocated for lectures or to present teachers (lecturers) accounting, taxation and academics, have not looked at the relationship between accounting and taxation in an integrated way.
Ironically, we met quite a lot of Final (Final) on taxation, ranging from "The Taxpayer Compliance" that uses the methods of survey (questionnaire), "Fiscal Correction" that uses quantitative analysis, to the "Assessment of Potential Tax" which uses qualitative analysis , Quantitative and comparative. But If you read up on the conclusions of thesis, one is not found accounting journals on economic events associated with the taxes.
If only there among the readers is the father / mother teaching accounting or taxation, and this paper does not judge according to the truth, would beg to make corrections, that in place of the father / mother teaching has been served perkuliahaan special accounting taxation, maybe I can visit and see the material for me to learn.
In the working world, the incidence of taxation (text event) upfront payment ranging from corporate income tax (Income Tax Article 25), the repayment of Income Tax Article 29, Article 21 Income tax payments (which are merely withholding), levy VAT on the purchase of raw materials or finished goods, Export ( that in Indonesia air nil VAT), Import Tax Payment (Import VAT, luxury sales, article 22) to the payment of taxes self-management (build your own), the United Nations, Taxes on rental assets (Article 4, paragraph 2), Taxes on rental assets, interest deposits, dividends (article 23), Final Tax Rate Demand services, and so on (not to mention all), all these are truly related directly to the finance company. How not, all it requires funding (reducing cash), making the purchase price to rise. or make a cash return to a level that should be due refunds, credits Import VAT and Income Tax Article 22 its due re-export.
Or conversely, every economic events (transactions) of the company, which is reflected in the commercial, berkonsekwensi and implications on tax liability, either directly or indirectly.
Inevitably, all the payment and receipt of tax credits must be in journals (admittedly), stated in a report based commercial financial accounting as a deduction against profits.
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