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.