Bab 6

DOWN LOAD
 Mengapa Perlu Down Load ?
• Saat ini sebagian besar perusahaan telah menggunakan komputer
untuk merekam transaksi bisnis mereka. Bahkan ada yang bahkan
tidak pernah mencetak lagi jurnal transaksi yang mereka lakukan.
Sebagian alasannya karena mereka percaya dengan sistem
akuntansi mereka dan memilih untuk paperless (efisiensi/go green).

• Jika saja pemeriksa pajak dapat meng-akses informasi di sistem

komputer Wajib pajak dan tidak perlu meminta pada WP untuk
mencetak seluruh GL (General ledger) dan atau laporan-laporan
lainnya yang berhubungan dengan Laporan keuangan maka tentu
akan lebih menguntungkan WP dan juga DJP (hemat kertas,
pemeriksaan akan lebih cepat, akurat dalam penghitungan, analisa
akan lebih lengkap).
 Pertimbangan sebelum Men-Down Load ?

• Apakah WP menyimpan data dalam bentuk elekronik?

• Apakah data elektronik tersebut dalam format yang bisa diolah atau
dikonversi oleh pemeriksa pajak?

• Apakah saat data elektronik tersebut akan diambil akan

mengganggu kegiatan usaha WP atau akan membebani WP /
pemeriksa atau akan mengurangi waktu kerja WP / pemeriksa (time
& money constraint)?

• Apakah data tersebut akan berguna?

 Prosedur Down Load
Step 1
• Kemukakan secara jelas informasi yang dibutuhkan oleh pemeriksa dan jelaskan
mengapa data tersebut dibutuhkan. Dalam hal tersedia data General ledger, maka di-
GL tersebut setidaknya terdapat elemen:

 Referensi /atau nomor referensi Source document

 Tanggal transaksi
 Jumlah atau nilai uang suatu transaksi
 Nomor dan nama Account
 Penjelasan/deskripsi transaksi

• Jika WP mempunyai elektronik data lain semacam database inventori atau Piutang
usaha maka elemen data yang dibutuhkan tentu berbeda.
 Prosedur Down Load
Step 2
• Diskusikan dengan WP atau EDP.
• Beberapa pertanyaan yang umumnya diajukan sbb:

– Apakah data-data elektronik tersebut tersedia/dapat diakses oleh pemeriksa?

– Periode ?
– Program akuntansi apa yang digunakan? Apakah di software tersebut tersedia menu untuk mendownload
data?
– Apa format data tersebut?
Mungkin ada beberapa WP yang tidak paham akan maksud pertanyaan ini atau paham tapi tidak tahu
jawabannya. Biasanya jika mereka menggunakan software akuntansi paket (misal: MYOB, MAS
accounting).
– Apakah data/informasi akuntansi tersebut telah dicetak oleh WP atau bisa dicetak oleh WP?
Jika bisa / telah dicetak minta hasil cetakkannya. Ini bisa digunakan sebagai cross cek nanti saat
melakukan konversi data.
 Prosedur Down Load
Step 3
• Selain itu untuk mempermudah proses download ada beberapa hal lagi yang perlu
diketahui dari sistem komputer WP:

– Hardware, software and operating system yang digunakan.

– File definitions dari table atau database yang akan di download.
– Jika detail informasi mengenai record definition tidak tersedia. Maka minta saja untuk mencetak salah satu
report dan meminta report-report yang kita inginkan untuk di print ke file/ke priter emulator.
– Periode akunting yang masih disimpan di dalam sistem.
Banyak WP tidak menyimpan / menghapus periode akuntansi yang telah lewat. Namun biasanya WP masih
mempunyai backup data nya. tapi Mungkin WP kesulitan unutk merestorenya karena akan mengganggu
sistem yg sedang berjalan.
– Media transfer data. Apakah WP punya CD Writer atau tape drive? mungkinkah digunakan LAN / Fastlynx
untuk transfer data?
 Prosedur Down Load
Step 4
• Dalam hal WP memberikan record definition dari file / databasenya pelajari dengan
baik, pilih field-field yg dibutuhkan, terutama key unik dari setiap file untuk
memudahkan proses join / pengolahan data. Misalnya menggabungkan (join) nama
suatu account dengan file transaksi General Ledger.

– Ingat mungkin peluang kita sebagai pemeriksa pajak untuk men-download data WP cuma
sekali yaitu saat kita pertama kali melihat sistem-nya. jadi ada baiknya untuk men-download
sebanyak-banyaknya data, yg relevan tentunya.

– Gunakan sebanyak mungkin bantuan dari IT WP, Biarkan mereka juga bekerja men-
download data dari sistemnya sendiri untuk keperluan kita. Toh mereka mungkin jauh lebih
tahu mengenai data-data keuangan, produksi, pemasaran dll. daripada kita.
 Prosedur Down Load
Step 5

• If the taxpayer uses a Bureau or Consultant for their IT work, it is important to discuss
payment issues with the taxpayer before the download work commences. IRD does
not pay for taxpayer information but they need to be aware of any costs about to be
incurred.

Step 6
• The formal request for data is made in writing and is signed by the CTA or EDC. The
request should detail precisely what data is requested (including file names and field
names) and how it should be formatted. If the transfer is via tape, then the data
request should include details of how the tape drive should be configured and what
commands should be used to create it (if known).

• An example of a data request is contained in Appendix A

Step 7
☻ Prosedur Down Load

• The method of data transfer is negotiated by the CTA with the taxpayer.

• If the taxpayer has a compatible tape drive then this might be an appropriate medium
for transfer.

• If the taxpayers system has PCs connected, then it may be possible to transfer the
data to a CTA laptop using Fastlynx.

• In either case the CTA should ensure that the taxpayer’s staff conducts the transfer.
The CTA should never touch the taxpayer’s machine as this can leave them open to
charges that they caused damage to it.

• If using Fastlynx, the CTA should insist that the Toolkit disk used in the transfer is
virus checked on the taxpayer’s own system before it is inserted in a PC
 Data Transfer Media
Considerations Disk Cartridge Tape CD Rom
Make and model of computer from    
which the data originated, and from
which obtained if different.

Operating system and version number.

   

Software used to write the original file.

   

Software used for copying file.    

File (or Dataset) name.    

File layout of the file you have been    
provided with.
List of any codes used and their    
meanings.
Hex dump of the first 10 records on the    
file you have been provided with.
 Data Transfer Media
Considerations Disk Cartridge Tape CD Rom

Fixed or variable length records and

record length (s). Possible   

Recording density (bpi) -   -

Block size
(if appropriate or on tape). Possible   -

Fixed or variable length blocks

(if appropriate or on tape). Possible   -

Control totals of number of records

and values to reconcile the data.    

A user report to reconcile to the data.

   

Sample Records.    
The Main Considerations and Decisions in Downloading Data

Check Large files may have to The physical transfer

the volume of data. be reduced in size by may need to be on high
Is enough disk selecting certain files capacity medium or
space? or record fast data link

Research whether the data is available in well defined files or in reports

Choose
download strategies
should be used

Request the data to be

Use report files extracted and/or
transfer the file of data Import ODBC, SAP
produced by the reformatted in some
in its native state to the AIS or other specific
system and transfer way by support staff
PC format
these to the PC and then transfer to the
PC

Obtain technical details Check if all data is Ensure the required

of the file layouts.
Decide if all information
is to be imported
Agree the file type to
available. Is any drivers, data sources
be a simple structure
required data excluded and data sets are
easily read on the PC
from the the printout available

Agree the media for the transfer

PC Link or local PC Diskette/USB Telecommunications

Printer Emulator Tape or cartridges
network Flash/External HD link

Determine timescales for the data to be available

Perform download
and the date of the data

Perform any re-formatting required on

Agree any costs which may be incurred
the PC

Identify control report for reconcilliation Reconcile files to control totals

Source: IDEA for windows m anual, 1999 with m odification in Printer em ulator
 Guidance Notes for Data Downloads
1) What are the operating systems used by the company (Windows, NT,
Unix...)?

2) What accounting software is used by the company? Accounts Payable:

Accounts Receivable:
Payroll:
General Ledger:
3) What level of knowledge does the company have on each system?

4) What hardware is used by the company (PC, Mainframe...)?

5) How is the data from the Accounts Payable, Accounts Receivable and
other systems posted to the General Ledger system (manually,
automatically or both)?

6) Are transactions posted in detail to the General Ledger or in a

summarised format?

7) How data is summarised if it is posted in summary form?

 Guidance Notes for Data Downloads

8) What is the volume of GL transactions per annum? (use the figures to

estimate the size of the file)

9) Is there a report that lists all the General Ledger transaction details?
• If yes, request for a sample and ensure:
The report shows all the information requested by the investigators.
The report can be printed to a file in any of the following formats:
Text
CSV (comma delimited)
MS Excel
MS Access
DBF
• If no, ask for the General ledger file layouts and work with the IT staff to
decide which files / fields should be taken.

10) Account code structures (e.g. “BB-CC- AAAAA” where “BB” =Company,
“CC”=Cost Centre and “AAAAA” = Account)
 Guidance Notes for Data Downloads

11) Information about GL transaction details: What fields are used to hold the
invoice date and post date?
– Is the Batch Number allocated by the system? Does each batch have
a unique number?
– What is in Refer / Desc. field(s)

12) When investigators want to trace a transaction back to its source

documentation, what is the information (fields) required from the GL
transaction details by the company to retrieve the source documentation?

13) Can the system write to any of the following media?

CD ROM,
Floppy disks,
Tapes: 9 track reel, 8mm or 4mm DAT