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).