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