KELOMPOK 3 MANAJEMEN PAJAK

TOPOGRAFI
AKUNTANSI PAJAK
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TRISNA A.

SAHABUDDIN

Anggota kelompok 3

IRMAWATI IR.

A. FAIZAH A.Z
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SUB POKOK PEMBAHASAN

PENGERTIAN INTI PERSOALAN PERHITUNGAN PAJAK

AKUNTANSI PAJAK PERPAJAKAN PENGHASILAN TERUTANG

INFORMASI METODE AKUNTANSI

AKUNTANSI PAJAK PAJAK
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PENGERTIAN
Akuntansi pajak adalah
AKUNTANSI pencatatan dan penyusunan
PAJAK laporan semua transaksi
keuangan untuk mengetahui
besarnya pajak yang harus
dibayar wajib pajak.

OUTPUT = LAPORAN PAJAK

04.

FUNGSI
AKUTANSI PAJAK
Sebagai strategi

Sebagai Analisis

Sebagai publikasi

Sebagai pembanding
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Kerangka dasar
akuntansi pajak 1 Laporan keuangan disusun dan disajikan kepada
otoritas pajak untuk kepentingan pajak
.
Laporan keuangan meliputi neraca dan laba rugi, ditambah
2.
informasi lain yang diwajibkan UU perpajakan

3. Laporan utama ialah laporan laba rugi fiskal

4. Tanggungjawab Menyusun laporan keuangan fiskal terletak pada wajib

pajak atau pengurus atau kuasanya
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Inti persoalan
pajak
Inti persoalan perpajakan adalah siapa yang harus
membayar pajak dan berapa besarnya pajak yang
terutang. Masalah siapa yang harus membayar
pajak adalah persoalan subjek pajak, yang terdiri
dari pribadi atau badan. Subjek pajak juga
digolongkan menjadi subjuk pajak dalam negeri
dan subjek pajak luar negeri.
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Subjek pajak dalam

negeri
• Orang pribadi yg bertempat tinggal di indonesia.
• Orang pribadi yg berada di indonesia lebih dari 183 hari
dalam jangka waktu 12 bulan atau orang pribadi yg berada
di indonesia dan berniat untuk bertempat tinggal di
indonesia.
• Badan yg didirikan atau bertempat kedudukan di
indonesia, dan
• Warisan yg belum terbagi sebagai satu kesatuan
menggantikan yg berhak.
5.

Subjek pajak luar

negeri
• Orang pribadi yg tidak bertempat tinggal di indonesia
atau berada di indonesia tidak lebih dari 183 hari
dalm jangka waktu 12 bulan yg menjalankan usaha
atau melakukan kegiatan melalui bentuk usaha tetap
diindonesia,
• Badan yg tidak didirikan dan tidak bertempat
kedudukan di indonesia melalui bentuk usaha tetap
diindonesia.
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Yang tidak termasuk subjek

pajak antara lain :
1. Badan perwakilan negara asing
2. Organisasi internasional
3. Unit dari badan pemerintah
4. Pejabat-pajabat bpna
5. Pejabat-pejabat orang internasional
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teRedapat 3 jenis sistem pemungutan

pajak yg berlaku di indonesia :
1. Self assesstment system
2. Official assessment system
3. Withholding assessment system
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Problems and Existing
Alternatives
Write the problem here and elaborate on it. Discuss an existing alternative people use to address the problem.

Write the problem here and elaborate on it. Discuss an existing alternative people use to address the problem.

Write the problem here and elaborate on it. Discuss an existing alternative people use to address the problem.
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Solution 1
Write the proposed business solution here
and elaborate on it.

Solution
Solution 2
Write the proposed business solution here
and elaborate on it.

Solution 3
Write the proposed business solution here
and elaborate on it.
8.

Key Metrics

Key Metric 1 Key Metric 2 Key Metric 3

Write the measure of success Write the measure of success Write the measure of success
for your business product or for your business product or for your business product or
service. service. service.
Write a Heading Here
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1.

S W O T
STRENGTHS WEAKNESSES OPPORTUNITI THREATS
ES
What are you doing well? Where do you need to improve? What are your goals? What are the blockers you're
What sets you apart? Are resources adequate? What do Are demands shifting? facing?
What are your good others do better than you? How can it be improved? What are factors outside of your
qualities? control?
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Advantage
Unfair
Explain what sets you apart
Competitive Edge 1 from your competitors.

Explain what sets you apart

Competitive Edge 2 from your competitors.

Explain what sets you apart

Competitive Edge 3 from your competitors.
1
3.

Persona 1
Visualize the ideal customer for
Consumer
Segments
which your solutions
are intended.

Persona 2 Persona 3
Visualize the ideal customer for Visualize the ideal customer for
which your solutions which your solutions
are intended. are intended.
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4.
Marketing Channel 1
How will you reach your
target consumers?

Marketing Channel 2

Channel How will you reach your

target consumers?

s Marketing Channel 3
How will you reach your
target consumers?
Add a
Section Header
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6.
Cost Structure and Revenue Stream
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Income Statement

Revenue
Add the product of your average sales price and the number of units sold with your other sources of $ 000
revenue

Fixed Costs
$ 000
Add your fixed costs, such as salaries, insurance, and rent, among others

Variable Costs
$ 000
Add your variable costs, such as materials, labor, and insurance, among others

Total Costs
$ 000
Add your fixed and variable costs

Profit
$ 000
Deduct the total costs from your total revenue
1
7.

Cost Structure and

Revenues Costs/Expenses
$12,500

Revenue Stream $10,000

$7,500

$5,000

$2,500

Elaborate on what you want

$0
to discuss. Q1 Q2 Q3 Q4
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2 out of 5 95% 12 million

Elaborate on the Elaborate on the Elaborate on the
featured statistic. featured statistic. featured statistic.
1
9.

Write Your Big

Topic or Idea
Elaborate on what you want to discuss.
20
.

Write a caption for

the photos.
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1.

Thank you!
Write a closing statement or call-to-
action here.
22.

Get In Touch
Email

hello@reallygreatsite.com

Social Media

@reallygreatsite

Call us

123-456-7890
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