Akuntansi Perpajakan dalam

Beban Dibayar Dimuka

Kelompok 3
 Anggota Kelompok 3
Priscelia Bella Oktaliana ( D42201701 )
Edinda Reni Yanti ( D42201837 )
Alfina Damayanti Efendi ( D42202025 )
Angga Tri Cahyadi ( D42202193 )
Raihani Rusdiyanti ( D42202315 )
Ris Shatul Anna ( D42202517 )
01 Akuntansi Persediaan,
Investasi Jangka Pendek
02
Investasi Jangka Panjang
03 CONTENT
01 Persediaan
Umumnya mencakup barang jadi
yang telah di produksi atau barang
dalam penyelesaian, termasuk bahan
serta perlengkapan yang digunakan
dalam proses produksi.
 Persediaan

Pengertian persedian menurut PSAK Batasan dimaksud diterapkan untuk

No. 14(Revisi 2008) digunakan untuk
semua jenis persediaan tetapi
menyatakan asset yang :
dikecualikan untuk :
•Tersedia untuk dijual dalam kegiatan
usaha normal; •Persediaan dalam proses dalam
•Dalam proses produki dan/atau kontrak konstruksi termasuk jasa
dalam perjalanan; atau yang terkait secara langsung;
•Dalam bentuk bahan atau
perlengkapan (supplies) untuk
•Efek tertentu
digunakan dalam proses produksi
atau pemberian jasa
 Pengukuran Persediaan

Biaya Pembelian Biaya Konversi Biaya-biaya Lain

 Pencatatan Persediaan

System perpetual System periodik

 Metode Penilaian
Persediaan
Penetapan besarnya niali persediaan akhir atau Harga Pokok Penjualan dapat menggunakan metode berikut ini.

Berdasarkan Harga Perolehan Berdasarkan Estimasi

•Metode indentifiksi khusus Metode laba kotor (Laba Bruto)
•Metode Masuk Pertama Keluar Metode Eceran (Ritel)
Pertama (First In First Out-FIFO)
•Masuk Terakhir Keluar Pertama (Last
In First Out-LIFO)
•Metode Rata-Rata (Average)
Rata-rata sederhana (Simple Average)
Rata-rata bergerak
 Akuntansi Pajak

Untuk kepentingan penghitungan pajak penghasilan, pasal 10 ayat (6) Undang-Undang

Pajak Penghasilan menyatakan bahwa persediaan harus dinilai berdasarkan harga
perolehan. Oleh karena itu, wajib pajak melakukan penilaian berdasarkan metode selain
harga perolehan, maka diperlukan penyesuaian. Dengan demikian wajib pajak yang
melakukan penilaian berdasarkan Harga Jual Produk tidak sesuai dengan undang-undnag
pajak, harus mengacu Kembali pada ketentuan undang-undang pajak, yaitu harga
perolehan sebagai dasar penilaian persediaan.
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Thank you