RUGI FISKAL

modul mengenai jurusan akuntansi

Pada tangal 29 April 2014 Dewan Standar Akuntansi Keuangan (DSAK) telah mengesahkan beberapa Pernyataan Standar Akuntansi Keuangan (PSAK), salah satu diantaranya adalah PSAK 46 (2014): Pajak Penghasilan yang berlaku efektif 1 Januari 2015, tanpa penerapan dini. Mengingat materialitas nilai beban pajak pada Laporan Keuangan, maka penerapan PSAK 46 (Revisi 2014) ini menjadi menarik, karena entitas bisnis harus mengantisipasi perubahan beban pajak yang bila nilainya material maka akan berpengaruh pada kinerja, sehingga dapat diyakini bahwa pemberlakukan PSAK 46 (Revisi 2014) di tahun 2015 akan membawa dampak signifikan terhadap Laporan Keuangan. Penelitian ini adalah kualitatif dengan pendekatan eksploratori secara deskriptif untuk menjawab pertanyaan dampak implementasi PSAK 46 (2014) sehubungan dengan aspek pengakuan, pengukuran, penyajian dan pengungkapan pada Laporan Keuangan Hasil penelitian mengungkapkan dampak implementasi PSAK 46 (2014) terhadap Laporan Keuangan lebih disebabkan perbedaan filosofis antara tujuan PSAK dengan Pajak. Semisal Pengakuan atas denda / pinalti pajak; Pengakuan atas Pajak Tangguhan yang berimplikasi pada pengakuan asset pajak tangguhan dan liabilitas pajak tangguhan; Uncertain Tax Position; Pajak Final yang menyebabkan tidak seluruh penghasilan menurut akuntansi adalah penghasilan kena pajak; dan subjektivitas dalam melakukan pengukuran atas properti investasi, plant & equipment dan aset tak berwujud yang telah disusutkan atau diamortisasi dan kemudian mengalami pemulihan nilai ketika entitas menerapkan model revaluasi

Currently, Indonesian is under way to fully adopt the IFRS by 2012. Such an adoption will be mandatory for listed and multinational companies. For the tax purposes unfortunately Directorate General of Taxation (DGT) has not yet come out with the decision concerning adoption of IFRS for tax purpose. The only available signal is that Indonesia Accountant Association (IAI) will sign MOU with the DGT which schedule December 23, 2012. In this MOU the tax payer will be given alternatives whether using cost accounting or fair value accounting for tax purpose. Either way tax reconciliation is still needed. Basically, the differences between Financial Accounting and Tax are in 3 areas, i.e.: (1) Recognition, (2) Measurement, and (3) Disclosure. There are also differences caused by lack or no tax regulation(s), i.e.: Cash Flow Hegde Accounting, Tax Credit and Tax Penalty. To ease the burden of tax payer and to clarify the issues it is recommended that the DGT to issue General Accepted Tax Policies.

Bahan Ajar Akuntansi Perpajakan

LKTI UI_IAS 41_STAN, 2013

This research aims to analyse whether the comparison between the measurement in accordance with International Accounting Standards 41 Agriculture (IAS 41) with basis of market price and Indonesian Accounting Standard 16 Fixed Assets (PSAK 16) which allows selection of cost model or market price (revaluation) model on the measurement of oil plantation. The research was conducted at PT Sinarmas Agro Resources and Technology Tbk (PT SMART) as the subsidiary of PT. Golden Agri Resources Ltd (PT GAR) in Singapore in which IAS 41 has been fully adopted. PT SMART measures its biological assets held by the Historical Cost PSAK 16. In conducting this research, the authors analysed based on the relevant literature and annual report obtained from the research. Results from this study can be summarized as follows: there are significant differences on biological assets accounting treatments between PSAK 16 and IAS 41 and the impact towards income statement and statement of financial position. The implementation of fair value model IAS 41 causes volatility of income and resulting in misleading on taxation-related decisions. Fair value is hard to use because active market isn’t always available in Indonesia and makes over risks of subjectivity for the treatment of palm oil plantation.

This study aims to analyze tax planning on revaluation of fixed assets by revaluing fixed assets that are not routine activities of a company and involving professionals will be more effective in an effort to minimize the company's tax burden. Revaluation can be called successful as a way to save taxes if the tax deductions incurred by the revaluation of fixed assets are greater than the expenses incurred by the company in order to revalue. ABSTRAK Penelitian ini bertujuan untuk menganalisa perencanaan pajak terhadap revaluasi aset tetap dengan melakukan revaluasi aset tetap yang bukan merupakan aktivitas rutin suatu perusahaan dan melibatkan tenaga professional akan lebih efektif dalam upaya meminimalkan beban pajak perusahaan. Revaluasi dapat disebut berhasil sebagai cara untuk menghemat pajak jika pengurangan pajak yang ditimbulkan oleh revaluasi aset tetap lebih besar dari beban yang harus dikeluarkan perusahaan dalam rangka melakukan revaluasi.

Jurnal GICI, ISSN NO. 2088-1312,

Currently, Indonesian is under way to fully adopt the IFRS by 2012. Such an adoption will be mandatory for listed and multinational companies. For the tax purposes unfortunately Directorate General of Taxation (DGT) has not yet come out with the decision concerning adoption of IFRS for tax purpose. There are 3 options available for the DGT: (1) Fully adopt the IFRS; (2) Maintain current legislation, which mean tax reconciliation is a must; or (3) Partially adopt IFRS for selected items, however tax reconciliation is still needed. The only available signal is that Indonesia Accountant Association (IAI) will sign MOU with the DGT which schedule December 23, 2012. In this MOU the tax payer will be given alternatives whether using cost accounting or fair value accounting for tax purpose. Either way tax reconciliation is still needed.