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.

A description of the accounting taxation

A description of the accounting taxation

Any payment / collection / cutting the company tax is a financial transaction must be recorded in accordance with the duties and functions of accounting.

Tax has several properties as follows:

1. Tax is the fee to the government for which payment can be enforced. Because officers are often forced to apply an arbitrary tax in performing their duties. It is also triggered by a number of taxpayers who do not memenuhui kewajibannyanya properly and errors in recording transactions, particularly with regard to taxes. Collecting taxes under the laws and pro-government interests. Many employers assess legislation and taxation pertauran not conducive.

2. Taxes are used to finance government spending

3. The taxpayer does not receive compensation for services (kontraperstasi) directly, but taxpayers get protection from the state in getting the services according to their rights as citizens.

4. Tax has the function to set the social, economic and cultural.

Based on how the collection (especially the central tax) can be divided into:

a. Direct taxes, income tax, wealth tax imposed repeatedly in a certain time by law. Income tax and wealth tax borne and paid by the taxpayer and can not be transferred to another party.

b. Indirect Tax, Sales Tax, Customs seal, charged at the time of the actions / transactions taxable, can be transferred to other parties.