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.
Accrual basis and cash basis
Accrual basis and cash basis
(5) , accounts held by stelsel accrual taxation or cash system.
Cash basis used in computing taxable income (PhKP) is a mixture of cash basis even close to the accrual basis.
Explanation (5) :
a. Sale includes all sales of both cash and non-cash (credit), it is similar to accrual.
b. Cost of Goods Sold to be reckoned with all purchases (cash and credit) and inventories (beginning and end), it is similar to accrual.
c. Depreciable and rights that can be amortized, should not be deducted all at once but must be made through depreciation and amortization, it is similar to the accruals.
d. Article 6 of the Income-1984, in determining the cost of the deductible da gross income does not differentiate between cash basis and accrual basis.
e. Interest income of non-performing loans sourced da (substandard, doubtful and loss) are recognized as income when such interest ditema bank (with SFAS No.. 13 item 02)
D.Konsistensi
paragraph (5) , accounts held by pnsip consistent (consistently),
paragraph (6) , allows change accounting methods or accounting year provided that:
a. Submitted to the DGT before the start of the fiscal year concerned.
b. Delivering logical reasons and can ditema and the consequences that may arise.
c. DGT approval.
FRS 1 point 14, the change in accounting policy that affect mateal need diuangkapkan in the Financial Statements.
E. Fiscal Year
Fiscal year is a period of one calendar year (1 Janua till December 31), unless WP using the fiscal year is not the same as the calendar year.
(5) , accounts held by stelsel accrual taxation or cash system.
Cash basis used in computing taxable income (PhKP) is a mixture of cash basis even close to the accrual basis.
Explanation (5) :
a. Sale includes all sales of both cash and non-cash (credit), it is similar to accrual.
b. Cost of Goods Sold to be reckoned with all purchases (cash and credit) and inventories (beginning and end), it is similar to accrual.
c. Depreciable and rights that can be amortized, should not be deducted all at once but must be made through depreciation and amortization, it is similar to the accruals.
d. Article 6 of the Income-1984, in determining the cost of the deductible da gross income does not differentiate between cash basis and accrual basis.
e. Interest income of non-performing loans sourced da (substandard, doubtful and loss) are recognized as income when such interest ditema bank (with SFAS No.. 13 item 02)
D.Konsistensi
paragraph (5) , accounts held by pnsip consistent (consistently),
paragraph (6) , allows change accounting methods or accounting year provided that:
a. Submitted to the DGT before the start of the fiscal year concerned.
b. Delivering logical reasons and can ditema and the consequences that may arise.
c. DGT approval.
FRS 1 point 14, the change in accounting policy that affect mateal need diuangkapkan in the Financial Statements.
E. Fiscal Year
Fiscal year is a period of one calendar year (1 Janua till December 31), unless WP using the fiscal year is not the same as the calendar year.
Principles of Bookkeeping and Accounting Method
Principles of Bookkeeping and Accounting Method (3) ; books or records must be held with respect to good faith and reflect circumstances or actual business activities.
(4) , books or records should be held in by using Latin letters, Arabic numerals, the currency of dollars, and prepared in the language or in a foreign language is permitted by the Financial Mente.
(7) , accounting for at least paused da record of assets, liabilities, capital, income and expenses, as well as sales and purchases, which can be calculated the amount of tax payable.
Explanation of (7) :
Understanding accounting set out in Article 1 number 26,
Setting this verse so da bookkeeping can be calculated:
- The amount of income tax payable,
- Other taxes,
- VAT and VAT BM
VAT and VAT in order BM can be calculated correctly, then bookkeeping should be noted as well:
* The amount of cost / value of imports,
* The number of selling price / value of exports,
* The amount of the selling price of goods dikanakan da VAT BM,
* The amount of payment for the use of BKP and utilization, JKP da outside the customs area in the customs area,
* The amount of PM that can be credited and that can not be credited.
Obligations of accounting bookkeeping
Obligations of accounting bookkeeping
Obligations of accounting bookkeeping
Under paragraph 1, no. 28 th 2007 on the change in the upper
third. No.6 1983 on kup, wp agency shall keep books on.
Article 1 point 29 ctp, accounting is a process of recording
is done on a regular basis to collect data and financial information including
assets, liabilities, capital, income and expenses, and the total acquisition
price and the delivery of goods or services, which closed with the preparation
of financial statements in the form balance sheet and income statement for the
tax year peode.
Understanding bookkeeping according kup accounting sense
synonymous with the process of recording, classifying, and presenting pengkasan
certain way on financial transactions that occur in a company or other
organization, and interpretation of the results.
Objectives of accounting is to calculate the net income of
fiscal / tax loss.
Explanation of paragraph (7) ctp, bookkeeping can be based
on statement of financial accounting standards (ifrss),
Bookkeeping by:
- gaap generally applicable and commercially produce financial
statements (lkk)
- for the purposes of calculating net income in the fiscal /
tax losses carried fiscal adjustment positive (negative).
Tax accounting is part da general accounting (general
accounting), so wp does not need to make 2 (two) accounts, only 1 (one) books
based on gaap then conducted a fiscal adjustment.
Core da accounting tax reconciliation is doing fiscal
financial report as the basis for charging the annual income tax.
As per the principle of self-assessment, carried out by the
wp fiscal adjustment, fiscal year 2002 from fiscal adjustments are included in
appendix i-wp annual income tax agency.
What how qualifications for management or accounting staf
What (how) qualifications for management or accounting staff (tax accounting)?
Considering the accounting and taxation interlated, ideal qualifications for personnel (management and staff) should tax accounting:
a). Minimal D3 or D3 Tax Accounting (to level staff) and the degree to management level.
b). Minimal master Accounting (Basic & Intermediate) to the level of the staff and the certified public accountant to management level.
c). Holding certification Taxation (Brevet A & B) to the level of staff and Brevet C to Management level.
d). Following the development (change) Tax Act and its regulations.
How much salary is Ideal For Tax Accounting Officer?
Considering the accounting and taxation interlated, ideal qualifications for personnel (management and staff) should tax accounting:
a). Minimal D3 or D3 Tax Accounting (to level staff) and the degree to management level.
b). Minimal master Accounting (Basic & Intermediate) to the level of the staff and the certified public accountant to management level.
c). Holding certification Taxation (Brevet A & B) to the level of staff and Brevet C to Management level.
d). Following the development (change) Tax Act and its regulations.
How much salary is Ideal For Tax Accounting Officer?
What Is a Tax Accounting
What Is a Tax Accounting (Accounting Tax)?
Can simply be defined as "a calculated Field Accounting, handling, record, analyze and strategize even taxation with respect to economic events (transactions) of the company".
What Role Inside The Company?
Pernannya within the company are significant, namely:
1). Provide strategic planning and taxation (in the positive sense)
2). Provides analysis and predictions on the potential of corporate tax in the future.
3). Be able to apply the accounting treatment of tax incidence (ranging from penialian / count, recording (recognition) of the tax, and can be present in the commercial reports and fiscal reports of the company.
4). Can do tax filing and documentation better, as the material for examination and evaluation.
How to Progress?
In the medium and large companies bersekala, awareness of the importance of the existing tax accounting and applied seriously. But not a few companies (whatever sekalanya) do not realize the importance of tax accounting. There is a tendency to ignore or do not want to take care of a headache, so left to the consultant, who almost certainly did not know the company's operations are handled correctly and detail, which very likely could lead the company.
Is the required management and staff or officers in the firm for tax accounting?
Given the close relationship between tax accounting taxation (and vice versa), the implications and consequences of any transaction in the company of the tax, it is not an exaggeration to management and significant tax accounting staff is needed in the company.
Until now there are many companies geminate accounting clerks (who handles commercial reports) to deal with taxation as well.
Due to accounting clerks least truly understand taxation (even for menghitunya still many who can not), do not have enough time to keep track of (change) laws and tax laws, many cases are not handled properly taxation.
Can simply be defined as "a calculated Field Accounting, handling, record, analyze and strategize even taxation with respect to economic events (transactions) of the company".
What Role Inside The Company?
Pernannya within the company are significant, namely:
1). Provide strategic planning and taxation (in the positive sense)
2). Provides analysis and predictions on the potential of corporate tax in the future.
3). Be able to apply the accounting treatment of tax incidence (ranging from penialian / count, recording (recognition) of the tax, and can be present in the commercial reports and fiscal reports of the company.
4). Can do tax filing and documentation better, as the material for examination and evaluation.
How to Progress?
In the medium and large companies bersekala, awareness of the importance of the existing tax accounting and applied seriously. But not a few companies (whatever sekalanya) do not realize the importance of tax accounting. There is a tendency to ignore or do not want to take care of a headache, so left to the consultant, who almost certainly did not know the company's operations are handled correctly and detail, which very likely could lead the company.
Is the required management and staff or officers in the firm for tax accounting?
Given the close relationship between tax accounting taxation (and vice versa), the implications and consequences of any transaction in the company of the tax, it is not an exaggeration to management and significant tax accounting staff is needed in the company.
Until now there are many companies geminate accounting clerks (who handles commercial reports) to deal with taxation as well.
Due to accounting clerks least truly understand taxation (even for menghitunya still many who can not), do not have enough time to keep track of (change) laws and tax laws, many cases are not handled properly taxation.
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.
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.
Langganan:
Postingan (Atom)