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.