Tax Accounting Development

( Membangun Organisasi Akuntansi Perpajakan yang Tangguh )

Asep Effendi R Fakultas Ekonomi Universitas Sangga Buana YPKP Bandung 2009

Tax Avoidance/ Penghindaran pajak

Tax Evasion/ Penyelundupan pajak

Tax Saving/ Penghematan pajak

PENYELUNDUPAN PAJAK
 ADALAH USAHA YANG TIDAK DIBENARKAN

      

BERKENAAN DENGAN KEGIATAN WP UNTUK MENGHINDARKAN DIRI DARI PENGENAAN PAJAK, TERDIRI DARI : TIDAK MEMENUHI PENGISIAN SPT TIDAK MEMENUHI PEMBAYARAN TEPAT WAKTU TIDAK MEMENUHI LAPORAN TEPAT WAKTU TIDAK MEMENUHI KEWAJIBAN MEMELIHARA PEMBUKUAN TIDAK MEMENUHI PERMINTAAN FISKUS UNTUK KONFIRMASI DENGAN PIHAK KE 3 MELAKUKAN PENYUAPAN MELAKUKAN MANIPULASI DATA KEUANGAN UNTUK MENEKAN PEMBAYARAN PAJAK

Rule Based Tax Accounting (Dasar Hukum Akuntansi Perpajakan)
UU Perpajakan 28 Tahun 2007 pasal 28 Tentang Ketentuan Umum dan Tata Cara Perpajakan “ Setiap WP yang menjalankan usaha harus melakukan pembukuan “

Tax Accounting Concept (Konsep Akuntansi Perpajakan)
Secara Umum Akuntansi Perpajakan mengatur : Pembukuan yang wajib dilakukan di Indonesia, adalah : 1. Huruf latin 2. Menggunakan uang rupiah, angka arab 3. Menggunakan bahasa Indonesia atau asing 4. Laporan yang disusun antara lain : kas, bank, persediaan, laporan rugi laba dan neraca.

The Accounting Cycle
Accounting year Begin
1 Originating journal entries 2

End
Unadjusted Trial Balance

4

Adjusted Trial Balance

Post to Ledger Start over

3

+
Adjusting Journal

5 Financial Statements

Entries 6

Closing Entries

Describe The Accounting Cycle
1. Analyze business event 2. Record, 3. Classify, and 4. Summarize transaction 5. Report summaries
Account, amount, classification Investment, purchase, sale, or transaction

Balance sheet, Income statement, Statement of cash flows

Multiple Step Income Statement
1 Operating Section
Sales Revenue less: Cost of Goods Sold less: Selling Expenses less: Administrative Expenses Add: Other Revenues and Gains Less: Other Expenses and Losses

Non-Operating 2 Section 3 4 Income Tax Irregular Items

Discontinued Operations (net of tax) Extraordinary Items (net of tax) Cumulative Effect of a Change in Accounting Principle (net of tax)

5 Earnings per Share

Interrelationship of Interrelationship of Financial Statements Financial Statements
Beginning Balance Sheet  Assets  Liabilities  Stockholders’ Equity Continued Continued

Transactions and Events

Interrelationship of Interrelationship of Financial Statements Financial Statements
Income Statement  Revenues  Expenses Transactions and Events Continued Continued Statement of Cash Flows  Operating Activities  Investing Activities  Financing Activities

Interrelationship of Interrelationship of Financial Statements Financial Statements
Income Statement  Revenues  Expenses Statement of Cash Flows  Operating Activities  Investing Activities  Financing Activities Ending Balance Sheet  Assets  Liabilities  Stockholders’ Equity

What are the functions of an accounting system?
Analysis Analyze business events to determine if information should be captured by the accounting system. Day-to-day keeping track of things. Use summary information to evaluate the financial health and performance of the business.

Bookkeeping

Evaluation

What are the Sources of Business Capital?
Investors (Owners) Creditors (Lenders) Business Earnings Sources of Business Capital

What are Uses of Business Resources?
Uses of Business Resources
Buy land, buildings, and equipment Buy materials and supplies Pay employees Pay other operating expenses

Why Do Businesses Perform the Following Functions?
Buy land, buildings, and equipment Buy materials and supplies Pay employees Pay other operating expenses To produce and market goods and services (resulting in revenues)

How is the Revenue a Business Generates Used?
Produce and market goods and services (resulting in revenues)
Pay a return to owners Pay loans Pay taxes Continue business activity

Statement of Cash Flows
Operating Activities CASH INFLOWS CASH OUTFLOWS Operating Activities Investing Activities Financing Activities Investing Activities Financing Activities

Why Study Accounting?
Everyone makes financial decisions. What types of decisions?
Budgeting
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Investing

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Taxes on Operations
What other taxes are companies responsible to pay?

Sales Taxes Property Taxes Income Taxes

Example: Sales Taxes
Michael’s Mowers sold a lawnmower for $340. What is the journal entry assuming the state charges a 5 percent sales tax?
Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sales Revenue. . . . . . . . . . . . . . . . . . Sales Tax Payable. . . . . . . . . . . . . . . 374 340 34

From sale of lawnmower, including 10% sales tax.

Example: Income Taxes
Michael’s Mowers pretax income is $385,000. Its income tax rate for 2003 for both federal and state is 30 percent. Prepare an adjusting entry at year-end showing the company’s tax expense.

12/31/03 Income Tax Expense . . . . . . . .115,500 Income Tax Payable. . . . . . . 115,500 To record income tax expense and tax liability on $385,000 pretax income for 2001 using a 30 percent effective tax rate.

Catatan Penting :
Akuntansi Pajak Perusahaan
Akuntansi Pajak Penghasilan: Sistem , pencatatan, pelaporan pajak sama dengan akuntansi komersial 1. Metode Pencatatan /Penilaian 2. Deductable (dapat dikurangkan) 3. Taxable ( dapat dipajaki)

Akuntansi PPN dan PPnBM
PPN Keluaran / Masukan: PPN Keluaran terkait pada catatan tentang nomor urut transaksi, tgl faktur, nomor faktur, NPWP pembeli/penerima, nama barang, dasar pengenaap pajak. Pencatatan PPN keluaran dicatat dalam buku penjualan/ Pembelian , retur penjualan dan harus direkonsiliasi dengan akuntansi PPh, khususnya untuk persediaan konsinyasi

Akuntansi Pajak Bumi dan Bangunan
Semua Pajak Bumi dan Bangunan dapat dicatat sebagai biaya kecuali denda administrasi dan bunga karena keterlambatan pembayaran PBB Jurnal transaksi PBB : Pajak Bumi Bangunan Rp. xxx Kas Rp. xxx

Kesimpulan :
1.Profesi Akuntansi harus tunduk pada UU Perpajakan 2. Akuntansi Perpajakan menggunakan sistem pencatatan dan pelaporan atas dasar proses akuntansi komersial 3. Akuntansi Perpajakan menggunakan beberapa metode dan penilaian pendapatan / biaya yang sesuai dengan tujuan perpajakan yaitu maksimalisasi pajak

Q and A (Question and Answer)
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