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 End
1 2 4 Adjusted
Originating Unadjusted Trial
Trial Balance
journal
Balance
entries
5
+ Financial
3 Statements
Post to Adjusting
Ledger Journal
Entries
6 Closing
Start over Entries
 Describe The Accounting
Cycle
1. Analyze Investment,
business event purchase, sale, or
transaction
2. Record,
3. Classify, and Account, amount,
classification
4. Summarize
transaction
Balance sheet,
5. Report Income statement,
summaries Statement of cash
flows
 Multiple Step Income Statement

Sales Revenue
Operating
1 less: Cost of Goods Sold
Section less: Selling Expenses
less: Administrative Expenses

Non-Operating Add: Other Revenues and Gains

2 Less: Other Expenses and Losses
Section
3 Income Tax
Discontinued Operations (net of tax)
Irregular Extraordinary Items (net of tax)
4 Cumulative Effect of a Change in
Items
Accounting Principle (net of tax)
5 Earnings per Share
 Interrelationship
Interrelationship of
of
Financial
Financial Statements
Statements

Beginning
Balance Sheet
 Assets Transactions
 Liabilities and Events
 Stockholders’ Equity

Continued
Continued
 Interrelationship
Interrelationship of
of
Financial
Financial Statements
Statements
Income Statement
 Revenues
 Expenses

Transactions
and Events Statement of
Cash Flows
 Operating Activities
Continued  Investing Activities
Continued
 Financing Activities
 Interrelationship
Interrelationship of
of
Financial
Financial Statements
Statements
Income Statement
 Revenues
 Expenses
Ending
Balance Sheet
 Assets
Statement of  Liabilities
Cash Flows
 Stockholders’ Equity
 Operating Activities
 Investing Activities
 Financing Activities
 What are the functions of an
accounting system?
Analyze business events to
determine if information
Analysis should be captured by the
accounting system.

Bookkeeping Day-to-day keeping track of

things.
Use summary information to
Evaluation evaluate the financial health
and performance of the
business.
 What are the Sources of
Business Capital?
Investors
(Owners)
Sources of
Business Capital
Creditors
(Lenders)

Business
Earnings
 What are Uses of Business
Resources?
Buy land, buildings,
Uses of Business and equipment
Resources
Buy materials and
supplies

Pay employees

Pay other operating

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

Pay other operating

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

Continue business
activity
 Statement of Cash Flows
Operating Investing Financing
Activities Activities Activities

CASH
INFLOWS

CASH
OUTFLOWS

Operating Investing Financing

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

Investing
Budgeting

in g
c ing . leas
a n g vs
F in y in
B u
 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 374
Sales Revenue. . . . . . . . . . . . . . . . . . 340
Sales 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
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)

Terima Kasih