ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN...

ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN

KOMERSIAL DALAM MENENTUKAN PAJAK PENGHASILAN (PPh)

BADAN TERUTANG PADA PT. KANGAR CONSOLIDATED

INDUSTRIES DI JAKARTA PERIODE 2016

SKRIPSI

Oleh :

DESI SUKMAWATI

201410315072

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI

UNIVERSITAS BHAYANGKARA JAKARTA RAYA

2018

Analisis Rekonsiliasi..., Desi, Fakultas Ekonomi 2018

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ABSTRAK

Desi Sukmawati, 201410315072. Analisis Rekonsiliasi Fiskal Atas

Laporan Keuangan Komersial Dalam Menentukan Pajak Penghasilan (PPh)

Badan Terutang Pada PT. Kangar Consolidated Industries di Jakarta periode

2016.

Objek penelitian ini adalah PT. Kangar Consolidated Industries, tujuan

penelitian ini adalah untuk menentukan nilai Pajak Penghasilan Badan Terutang

PT. Kangar Consolidated Industries Tahun 2016 dengan melakukan rekonsiliasi

laporan keuangan komersial menjadi laporan keuangan fiskal. Dalam penelitian

yang dilakukan penulis menganalisis data dengan metode deskriptif yaitu dengan

menggambarkan keadaan laporan keuangan laba rugi atas fenomena yang terjadi

dengan melakukan pengumpulan data, menghitung PPh, melakukan koreksi fiskal

sesuai dengan Undang-Undang Nomor 36 Tahun 2008. Jenis data yang digunakan

data sekunder. Penelitian ini menunjukan adanya perbedaan antara laba menurut

akuntansi dan laba tujuan perpajakan. Laba Komersial untuk tahun 2016 sebesar

Rp. 26.144.500.298,- sedangkan laba fiskal sebesar Rp. 6.698.304.398,- dan pajak

penghasilan terutang PT. Kangar Consolidated Industries sebesar Rp.

5.201.344.402,-. Hasil penelitian ini menyimpulkan bahwa terdapat perbedaan

antara laba rugi menurut komersial dengan laba rugi menurut fiskal. Perbedaan ini

terjadi karena dilakukan koreksi fiskal terhadap biaya-biaya dan penghasilan dalam

laporan keuangan laba/rugi komersial berdasarkan Undang-Undang Perpajakan.

Kata Kunci : Pajak Penghasilan, Laporan Keuangan Komersial, Laporan

Keuangan Fiskal, Koreksi Fiskal.


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ABSTRACT

Desi Sukmawati, 201410315072 Analysis of Fiscal Reconciliation of

Commercial Financial Statement In Determining Income Tax (Income Tax)

Agency At PT. Kangar Consolidated Industries in Jakarta Periode 2016.

The object of this research is PT. Kangar Consolidated Industries, the

purpose of this study is to determine the value of Income Tax of PT. Kangar

Consolidated Industries year 2016 by reconciling commercial financial reports into

fiscal financial statements. In research conducted by the writer analyze data with

descriptive method that is by describing state of financial statement of profit on

phenomenon that happened by doing data collecting in accordance with Law

Number 36 Year 2008. Type of data used secondary data. This study shows the

difference between profit by accounting and profit tax purposes. Commercial

Income for 2016 is Rp. 26.144.500.298,- while the fiscal profit of Rp.

6.698.304.398,- and income tax payable by PT. Kangar Consolidated Industries is

Rp. 5.201.344.402,-. The result of this research concludes that there is a difference

between profit and loss according to commercial with profit and loss according to

fiscal. This difference occurs because of the fiscal correction of costs and income

in the financial statements of profit/loss commercial based on the Tax Law.

Keywords : Income Tax, Commercial Financial Statement, Report Fiscal

Finance, Fiscal Correction.


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DAFTAR ISI

Halaman :

LEMBAR PERSETUJUAN PEMBIMBING ..................................................... ii

LEMBAR PENGESAHAN ................................................................................. iii

LEMBAR PERNYATAAN ................................................................................. iv

ABSTRAK ............................................................................................................. v

ABSTRACT ......................................................................................................... vi

KATA PENGANTAR ........................................................................................ vii

DAFTAR ISI ........................................................................................................ ix

DAFTAR TABEL ............................................................................................... xii

DAFTAR GAMBAR ......................................................................................... xiii

LAMPIRAN ....................................................................................................... xiv

BAB I PENDAHULUAN ...................................................................................... 1

1.1. Latar Belakang Masalah .............................................................................. 1

1.2. Rumusan Masalah ....................................................................................... 5

1.3. Tujuan Penelitian ........................................................................................ 6

1.4. Manfaat Penelitian ...................................................................................... 6

1.5. Batasan Masalah .......................................................................................... 7

1.6. Sistematika Penulisan ................................................................................. 7

BAB II TINJAUAN PUSTAKA ........................................................................... 9

2.1. Landasan Teori ........................................................................................... 9

2.1.1. Definisi Pajak ....................................................................................... 9

2.1.2. Fungsi, Syarat dan Tata Cara Pemungutan Pajak ............................... 10

2.1.3. Pengelompokan, Subjek, dan Objek Pajak ......................................... 13

2.1.4. Pembukuan ........................................................................................ 18

2.2. Akuntansi .................................................................................................. 20

2.2.1. Pengertian Standar Akuntansi Keuangan ........................................... 22

2.2.2. Tujuan Laporan Keuangan Komersial ................................................ 23

2.2.3. Komponen Laporan Keuangan ........................................................... 24

2.2.4. Format Laporan Keuangan Komersial ............................................... 25

2.2.5. Pihak-pihak yang memerlukan Laporan Keuangan ............................ 26

2.2.6. Sifat dan Keterbatasan Laporan Keuangan ......................................... 28


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2.2.7. Persamaan dan Perbedaan Akuntansi Komersial dan Akuntansi

Fiskal .................................................................................................. 28

2.3. Laporan Keuangan Menurut Perpajakan (Fiskal) ...................................... 31

2.3.1. Pengertian Laporan Keuangan Fiskal ................................................. 31

2.3.2. Rekonsiliasi Fiskal ............................................................................. 32

2.3.3. Koreksi Fiskal Positif dan Negatif ...................................................... 36

2.3.4. Pos-Pos Rekonsiliasi Fiskal ............................................................... 37

2.3.5. Format Rekonsiliasi Fiskal ................................................................. 37

2.3.6. Perbedaan Mengenai Konsep Penghasilan dan Pendapatan ............... 38

2.3.7. Perbedaan Konsep Biaya dan Bukan Biaya ........................................ 40

2.3.8. Perbedaan Metode Penyusutan & Nilai Persediaan ........................... 44

2.4. Pajak Penghasilan PPh Badan ................................................................... 48

2.4.1. Pengertian Pajak Penghasilan PPh Badan .......................................... 48

2.4.2. Komponen Perhitungan PPh Badan ................................................... 48

2.4.3. Pengurangan PPh Badan yang Terutang ............................................. 49

2.4.4. Tarif Pajak Penghasilan Badan ........................................................... 51

2.5. Penelitian Terdahulu ................................................................................. 53

2.6. Kerangka Teoritikal .................................................................................. 57

BAB III METODOLOGI PENELITIAN .......................................................... 58

3.1. Desain Penelitian ....................................................................................... 58

3.2. Tahapan Penelitian .................................................................................... 58

3.3. Model Konseptual Penelitian .................................................................... 60

3.4. Operasional Variabel ................................................................................. 61

3.5. Tempat dan Waktu Penelitian .................................................................... 61

3.6. Teknik Pengumpulan Data, Sumber Data dan Penentuan Sampel ............ 61

3.6.1. Teknik Pengumpulan Data ................................................................. 61

3.6.2. Sumber Data ....................................................................................... 62

3.6.3. Metode Pengambilan Sampel ............................................................. 63

3.7. Metode Analisis Data .................................................................................. 63

3.8. Metode Perhitungan Laporan Keuangan Komersial Menjadi Laporan

Keuangan Fiskal .......................................................................................... 64


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BAB IV ANALISIS DATA DAN PEMBAHASAN ........................................... 66

4.1. Gambaran Umum Lokasi Perusahaan .......................................................... 66

4.1.1 Sejarah Umum Perusahaan ................................................................. 66

4.1.2. Visi dan Misi Perusahaan ................................................................... 67

4.1.3. Struktur Organisasi Perusahaan dan Pembagian Tugas ..................... 68

4.2. Hasil Penelitian ............................................................................................ 71

4.2.1. Laporan Keuangan Komersial ........................................................... 71

4.2.2. Perhitungan Rekonsiliasi Laporan Keuangan Komersial

Menjadi Laporan Keuangan Fiskal ................................................... 75

4.2.3. Perhitungan PPh Badan Terutang Tahun 2016 ................................. 100

4.3. Pembahasan Hasil Penelitian

4.3.1. Laporan Keuangan Komersial .......................................................... 102

4.3.2. Perhitungan Angsuran PPh Pasal 25 untuk Tahun 2016 ................. 102

4.3.3. Perhitungan PPh Badan Terutang Tahun 2016 ................................. 103

BAB V PENUTUP ............................................................................................. 104

5.1. Kesimpulan ................................................................................................ 104

5.2. Implikasi Manajerial .................................................................................. 105

DAFTAR PUSTAKA

LAMPIRAN


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DAFTAR TABEL

Halaman :

Tabel 2.1. Format Laporan Laba Rugi ................................................................. 26

Tabel 2.2. Perbedaan Akuntansi Komersial dan Akuntansi Fiskal ...................... 30

Tabel 2.3. Format Rekonsiliasi Fiskal .................................................................. 38

Tabel 2.4. Kelompok Harta Berwujud, Metode, Serta Tarif Penyusutan ............ 46

Tabel 2.5. Kelompok Harta Tak Berwujud, Metode, Serta Tarif Amortisasi ...... 47

Tabel 2.6. Tarif Pajak Atas Wajib Pajak .............................................................. 52

Tabel 2.7. Tinjauan Penelitian Terdahulu ............................................................ 54

Tabel 3.1. Format Koreksi Fiskal dan Laporan Laba Rugi Komersial ................ 65

Tabel 4.1. Laporan Keuangan Perusahaan ........................................................... 71

Tabel 4.2. Laporan Keuangan Komersial Menjadi Laporan Keuangan Fiskal .... 75

Tabel 4.3. Laporan Keuangan Fiskal ................................................................... 97

Tabel 4.4. Perhitungan PPh Badan Terutang ..................................................... 100

Tabel 4.5. Perhitungan Pajak Penghasilan Pasal 25 ........................................... 103


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DAFTAR GAMBAR

Halaman :

Gambar 2.1. Siklus Akuntansi ............................................................................. 21

Gambar 2.2. Rekonsiliasi Laporan Keuangan Komersial dengan Laporan

Keuangan Fiskal .............................................................................. 33

Gambar 2.3. Perhitungan Penghasilan Kena Pajak .............................................. 53

Gambar 2.4. Kerangka Teoritikal ......................................................................... 57

Gambar 3.1. Tahapan Penelitian .......................................................................... 58

Gambar 3.2. Metode Konseptual Penelitian ........................................................ 60

Gambar 4.1. Struktur Organisasi .......................................................................... 68


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LAMPIRAN

Lampiran 1 : Financial Statements (Laporan Keuangan) PT. Kangar

Consolidated Industries Periode 2016.

Lampiran 2 : Laporan Laba/Rugi dan Neraca PT. Kangar Consolidated

Industries Periode 2016.

Lampiran 3 : Bukti Penerimaan Surat (BPS) KPP Penanaman Modal

Asing Satu.

Lampiran 4 : SPT Tahunan Pajak Penghasilan Wajib Pajak Badan 2016

PT. Kangar Consolidated Industries.

Lampiran 5 : Kartu Bimbingan Skripsi.

Lampiran 6 : Uji Referensi Skripsi

Lampiran 7 : Surat Permohonan Penelitian ke PT. Kangar Consolidated

Industries.

Lampiran 8 : Surat Keterangan Penelitian dari PT. Kangar Consolidated

Industries.

Lampiran 9 : Daftar Riwayat Hidup.


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