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.