saya coba share sedikit,
sebelum buat SPT Badan, Lap keu commercial basis (profit before tax), dikoreksi fiskal - , ada
2 kategori, yaitu :
1) timing diff . --- perbedaan ini, akan terecovery dimasa yad, apa saja ? sebaiknya ini digrouping dan dimaintain setiap tahunnya, spt pada al, metode penyusutan aktiva tetap fiskus vs commercial, biaya penyusutan masih diakui, cm beda waktu pengakuan aja) --- kalau apa saja jenis timing diff, ? silakan nanti yang lain bs tambahkan,
2) permanent diff, (e.g. donasi, BIK )..
jadi nanti saat penghasilan kena pajak dihitung, pajak yang terutang sesuai dengan aturan perpajakan yang berlaku. dan itu yang akan dihitung sbg dasar pelunasan PPh 29.
di PSAK 46, , krn laporan keu comersial (audited) harus jelas, dan gak missunderstanding, maka efek dari timing diff tadi, harus diakui di neraca, yang setiap tahun (bisa sebagai deffered tax aset atau liabilites, dan d jurnal,
deffered tax expense
deff tax
atau
differed tax
deff tax income
cara pendekatannya nntuk buat jurnal itu, bisa dengan balance sheet approach, (dengan memcompare efek movement account d balance sheet yang ada akibat timing diff) atau pl approach, -
jadi nanti tax expense di lap keu audited commercial, sudah tie up sm SPT,
ada yang current tax expense = yang terutang dan sama di SPT Badan
ada yang defered tax expens = ini belum terutang di SPT Badan, cuma paling gak akan terealsir yad. dan gak missstatement buat pemegang saham .
kalau msh bingung, sebaiknya ikut aja workshop ttg ini, ke konsultan terdekat,
atau ke partama consulting
atau libalities) atau PL (sebagai tambahan biaya pajak atau pendapatan
________________________________
From: faizin <ttlcjkid@ttlc.co.id>
To: forum-pajak@yahoogroups.com
Sent: Thursday, December 4, 2008 8:34:34
Subject: [forum-pajak] differ tax
Salam kenal semua tax discusion member.
nama saya FAIZIN.
mau minta pendapat nih,differ tax (pajaka tanguhan) bisa terjadi karena apa saja,
dan apakah kita harus mengakui hal itu dalam hal accoutning
Teirmakasih
FAIZIN
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