Membangun akt Pajak (Materi Seminar) by Asep Effendi R USB YPKP
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Transcript of Membangun akt Pajak (Materi Seminar) by Asep Effendi R USB YPKP
Tax Accounting Development ( Membangun Organisasi Akuntansi Perpajakan yang Tangguh )
Asep Effendi RFakultas Ekonomi
Universitas Sangga Buana YPKPBandung
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 latin2. Menggunakan uang rupiah, angka arab
3. Menggunakan bahasa Indonesia atau asing4. Laporan yang disusun antara lain : kas, bank,
persediaan, laporan rugi laba dan neraca.
The Accounting Cycle
Begin End
Accounting year
Originatingjournalentries
Post toLedger
UnadjustedTrial
Balance
+AdjustingJournalEntries
FinancialStatements
ClosingEntriesStart over
5
4
3
21
6
AdjustedTrial
Balance
1. Analyze business event
Describe The Accounting Describe The Accounting CycleCycle
2. Record,
3. Classify, and
4. Summarize transaction
5. Report summaries
Balance sheet, Income statement, Statement of cash
flows
Account, amount, classification
Investment, purchase, sale, or
transaction
Multiple Step Income Statement
OperatingSection
Sales Revenueless: Cost of Goods Soldless: Selling Expensesless: Administrative Expenses
1
Non-OperatingSection
Add: Other Revenues and GainsLess: Other Expenses and Losses2
Income Tax3
IrregularItems
Discontinued Operations (net of tax)Extraordinary Items (net of tax)Cumulative Effect of a Change in Accounting Principle (net of tax)
4
Earnings per Share5
Interrelationship ofInterrelationship of Financial Statements Financial StatementsInterrelationship ofInterrelationship of Financial Statements Financial Statements
Beginning Balance Sheet
Assets Liabilities Stockholders’ Equity
Transactions and Events
ContinuedContinuedContinuedContinued
Transactions and Events
Income Statement Revenues Expenses
Statement of Cash Flows
Operating Activities Investing Activities Financing Activities
ContinuedContinuedContinuedContinued
Interrelationship ofInterrelationship of Financial Statements Financial StatementsInterrelationship ofInterrelationship of
Financial Statements Financial Statements
Income Statement Revenues Expenses
Statement of Cash Flows
Operating Activities Investing Activities Financing Activities
EndingBalance Sheet
Assets Liabilities Stockholders’ Equity
Interrelationship ofInterrelationship of Financial Statements Financial StatementsInterrelationship ofInterrelationship of
Financial Statements Financial Statements
What are the functions of anaccounting system?
Analyze business events to determine if information should be captured by the accounting system.
Analysis
Day-to-day keeping track of things.
Bookkeeping
Use summary information to evaluate the financial health and performance of the business.
Evaluation
Sources of Sources of Business CapitalBusiness Capital
What are the Sources of Business Capital?
Creditors (Lenders)
Business Earnings
Investors (Owners)
Uses of Business Resources
What are Uses of Business Resources?
Buy materials and supplies
Buy land, buildings, and equipment
Pay employees
Pay other operating expenses
Why Do Businesses Perform the Following Functions?
To produce and market goods and services (resulting in revenues)
Buy materials and supplies
Buy land, buildings, and equipment
Pay employees
Pay other operating expenses
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
CASH OUTFLOWS
OperatingActivities
FinancingActivities
InvestingActivities
CASH INFLOWS
FinancingActivities
OperatingActivities
InvestingActivities
Why Study Accounting?
Everyone makes financial decisions.What types of decisions?
Budgeting Investing
Buying vs. leasing
Financing
Taxes on OperationsWhat other taxes are companies responsible to pay?
Sales Taxes
Property Taxes
Income Taxes
Michael’s Mowers sold a lawnmower for $340. What is the journal entry assuming the state charges a 5 percent sales tax?
Example: Sales Taxes
Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 374Sales Revenue. . . . . . . . . . . . . . . . . . 340Sales Tax Payable. . . . . . . . . . . . . . . 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
Perpajakan2. 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)
Terima Kasih