tag:blogger.com,1999:blog-11783113748654189472024-02-20T12:33:57.701-08:00Cara menghitung pajakAnonymoushttp://www.blogger.com/profile/07497421243607333888noreply@blogger.comBlogger3125tag:blogger.com,1999:blog-1178311374865418947.post-40382358849508334472013-01-11T05:44:00.000-08:002013-01-11T05:44:05.275-08:00pengertian manajemen dan perencanaan pajak<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian
Manajemen dan Perencanaan Pajak</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada
umumnya, perencanaan pajak (tax planning) merujuk kepada proses merekayasa
usaha dan transaksi Wajib Pajak agar utang pajak berada dalam jumlah yang
minimal, tetapi masih dalam bingkai peraturan perpajakan. Namun demikian,
perencanaan pajak juga dapat diartikan sebagai perencanaan pemenuhan kewajiban
perpajakan secara lengkap, benar, dan tepat waktu sehingga dapat secara optimal
menghindari pemborosan sumber daya.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perencanaan
Pajak merupakan langkah awal dalam manajemen pajak. Manajemen pajak itu sendiri
merupakan sarana untuk memenuhi kewajiban perpajakan dengan benar, tetapi
jumlah pajak yang dibayarkan dapat ditekan seminimal mungkin untuk memperoleh
laba dan likuiditas yang diharapkan. Langkah selanjutnya adalah pelaksanaan
kewajiban perpajakan (tax implementation) dan pengendalian pajak (tax control).
Pada tahap perencanaan pajak ini, dilakukan pengumpulan dan penelitian terhadap
peraturan perpajakan. Tujuannya adalah agar dapat dipilih jenis tindakan penghematan
pajak yang akan dilakukan. Pada umumnya, penekanan perencanaan pajak (tax
planning) adalah untuk meminimimalisasi kewajiban pajak.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Manajemen
Perpajakan yang Ekonomis, Efisien, dan Efektif</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk dapat
meminimalisasi kewajiban pajak, dapat dilakukan berbagai cara, baik yang masih
memenuhi ketentuan perpajakan (lawful) maupun yang melanggar peraturan
perpajakan (unlawful), seperti tax avoidance dan tax evasion.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perencanaan
pajak umumnya selalu dimulai dengan meyakinkan apakah suatu transaksi atau kejadian
mempunyai dampak perpajakan. Apabila kejadian tersebut mempunyai dampak pajak,
apakah dampak tersebut dapat diupayakan untuk dikecualikan atau dikurangi
jumlah pajaknya. Selanjutnya, apakah pembayaran pajak tersebut dapat ditunda.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada
dasarnya, perencanaan pajak harus memenuhi syarat-syarat berikut: (1) tidak
melanggar ketentuan perpajakan, (2) secara bisnis dapat diterima, dan (3)
bukti-bukti pendukungnya memadai.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aspek-aspek
dalam Perencanaan Pajak</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="2" style="padding: 0cm 0cm 0cm 0cm; width: 100.0%;" valign="top" width="100%">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aspek
Formal dan Administratif</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kewajiban
mendaftarkan diri untuk memperoleh Nomor Pokok Wajib Pajak (NPWP) dan Nomor
Pengukuhan Pengusaha Kena Pajak (NPPKP);</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menyelenggarakan
pembukuan atau pencatatan;</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memotong
dan/atau memungut pajak;</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar
pajak;</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menyampaikan
Surat Pemberitahuan.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td colspan="2" style="padding: 0cm 0cm 0cm 0cm; width: 100.0%;" valign="top" width="100%">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aspek
Material</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td colspan="2" style="padding: 0cm 0cm 0cm 0cm; width: 100.0%;" valign="top" width="100%">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Basis
penghitungan pajak adalah objek pajak. Dalam rangka optimalisasi alokasi
sumber dana, manajemen akan merencanakan pembayaran pajak yang tidak lebih
dan tidak kurang. Untuk itu, objek pajak harus dilaporkan secara benar dan
lengkap.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<b>Tahapan Perencanaan Pajak</b></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menganalisis
informasi yang ada (analyzing the existing data base)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat
satu atau lebih model kemungkinan jumlah pajak (designing one or more
possible tax plans)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengevaluasi
pelaksanaan perencanaan pajak (evaluating a tax plan)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mencari
kelemahan dan memperbaiki kembali rencana pajak (debugging the tax plans)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 3.0%;" valign="top" width="3%">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 96.0%;" valign="top" width="96%">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memutakhirkan
rencana pajak (updating the tax plan)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Strategi
Umum Perencanaan Pajak</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 715px;">
<tbody>
<tr style="height: 17.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tax Saving</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 45.75pt; mso-yfti-irow: 1;">
<td style="height: 45.75pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 45.75pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tax saving
merupakan upaya efisiensi beban pajak melalui pemilihan alternatif pengenaan
pajak dengan tarif yang lebih rendah. Misalnya, perusahaan dapat melakukan
perubahan pemberian natura kepada karyawan menjadi tunjangan dalam bentuk
uang.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 17.25pt; mso-yfti-irow: 2;">
<td style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tax
Avoidance</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 60.0pt; mso-yfti-irow: 3;">
<td style="height: 60.0pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 60.0pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tax
avoidance merupakan upaya efisiensi beban pajak dengan menghindari pengenaan
pajak melalui transaksi yang bukan merupakan objek pajak. Misalnya,
perusahaan yang masih mengalami kerugian, perlu mengubah tunjangan karyawan
dalam bentuk uang menjadi pemberian natura karena natura bukan merupakan
objek pajak PPh Pasal 21.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 17.25pt; mso-yfti-irow: 4;">
<td style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menghindari
Pelanggaran atas Peraturan Perpajakan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 31.5pt; mso-yfti-irow: 5;">
<td style="height: 31.5pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 31.5pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan
menguasai peraturan pajak yang berlaku, perusahaan dapat menghindari
timbulnya sanksi perpajakan berupa:</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 17.25pt; mso-yfti-irow: 6;">
<td style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
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<td style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sanksi
administrasi: denda, bunga, atau kenaikan;</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<td style="height: 18.0pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
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<br /></div>
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<td style="height: 18.0pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<td style="height: 18.0pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sanksi
pidana: pidana atau kurungan.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<tr style="height: 17.25pt; mso-yfti-irow: 8;">
<td style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menunda
Pembayaran Kewajiban Pajak</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 74.25pt; mso-yfti-irow: 9;">
<td style="height: 74.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 74.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menunda
pembayaran kewajiban pajak tanpa melanggar peraturan yang berlaku dapat
dilakukan melalui penundaan pembayaran PPN. Penundaan ini dilakukan dengan menunda
penerbitan faktur pajak keluaran hingga batas waktu yang diperkenankan,
khususnya untuk penjualan kredit. Dalam hal ini, penjual dapat menerbitkan
faktur pajak pada akhir bulan berikutnya setelah bulan penyerahan barang.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 17.25pt; mso-yfti-irow: 10;">
<td style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengoptimalkan
Kredit Pajak yang Diperkenankan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 45.75pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes;">
<td style="height: 45.75pt; padding: 0cm 0cm 0cm 0cm; width: 15.75pt;" valign="top" width="21">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td colspan="2" style="height: 45.75pt; padding: 0cm 0cm 0cm 0cm;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib
Pajak sering kurang memperoleh informasi mengenai pembayaran pajak yang dapat
dikreditkan yang merupakan pajak dibayar dimuka. Misalnya, PPh Pasal 22 atas
impor, PPh Pasal 23 atas penghasilan jasa atau sewa dll.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/07497421243607333888noreply@blogger.com0tag:blogger.com,1999:blog-1178311374865418947.post-19271209309250217722013-01-11T04:46:00.003-08:002013-01-11T04:46:38.130-08:00Pengertian manajemen dan perencanaan pajak<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Tangguhan</span></i></b></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seperti
namanya, “Pajak Tangguhan” adalah pajak yang ditangguhkan alias DITUNDA.
Bagaimana perlakuan akuntansinya? Bagaimana cara menghitungnya? Bagaimana cara
menjurnalnya? Langsung ke topik utama… saya mulai dengan konsep dasar pajak tangguhan</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. <b>Apa
‘sih’ itu pajak tangguhan yang sesungguhnya? Mengapa ada pajak
tangguhan—bagaimana bisa terjadi? Baru kemudian perlakuan akuntansinya—sudah
pasti disertai contoh kasus dan penjurnalannya</b>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pajak
tangguhan</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="mso-spacerun: yes;"> </span>adalah pajak yang ditangguhkan, lalu APA-nya
yang ditangguhkan? Ya pengakuannya. </span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“<i>Pajak
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari
definisi sederhana di atas, timbul pertanyaan selanjutnya: <i>pengakuan pajak
yang mana yang ditangguhkan?</i></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Pajak itu jenisnya kan macam-macam. Iya tidak?</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak yang
ditangguhkan HANYA Pajak Penghasilan (PPh)—baik penghasilan atas operasional di
dalam maupun di luar negeri.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pertanyaan
berikutnya: <i>Mengapa ditangguhkan?</i></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada
dasarnya, pengakuan pajak tangguhan dalam laporan keuangan di maksudkan untuk
mengantisipasi konsekwensi kewajiban pajak penghasilan (utang PPh) baik di masa
kini maupun di masa-masa yang akan datang</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konsekwensi
akibat PERBEDAAN PENGAKUAN “<b>Laba Kena Pajak</b>” DENGAN “<b>Laba Akuntansi</b>”—alias
laba sebelum pajak </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seperti
diketahui, laporan keuangan fiskal disusun dengan menggunakan undang-undang
Pajak yang ditentukan oleh pemerintah bersama-sama DPR—yang nota benanya dibuat
untuk kepentingan negara berdasarkan pendekatan politis. Sementara itu, laporan
keuangan komersial disusun dengan menggunakan prinsip-prinsip akuntansi
berterima umum (PSAK untuk di Indonsia)—yang nota benanya dibuat untuk
kepentingan para pelaku usaha dan stake holders (manajemen, investor, kreditur
dan pemerintah) dengan menggunakan pendekatan bisnis.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perbedaan
kepentingan antara pajak dengan akuntansi kemudian menimbulkan perbedaan cara
memandang suatu transaksi keuangan—baik dalam menentukan waktu pengakuan maupun
besarnya nilai yang diakui.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perbedaan
perlakuan terhadap pendapatan dan biaya (baik itu “<b>saat pengakuan</b>”
maupun “<b>nilai</b>”-nya), sudah pasti akan menimbulkan perbedaan nilai antara
“Laba Sebelum Pajak” dengan “Laba Kena Pajak” (dasar pengenaan pajak
penghasilan) dalam Laporan Laba-Rugi, yang pada akhirnya juga mengakibatkan perbedaan
pada pengakuan “Utang Pajak Penghasilan” di Neraca.</span></div>
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<br /></div>
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Anonymoushttp://www.blogger.com/profile/07497421243607333888noreply@blogger.com0tag:blogger.com,1999:blog-1178311374865418947.post-6805505679035429092013-01-11T04:45:00.001-08:002013-01-11T04:45:18.916-08:00cara menghitung dan menjurnal pajak<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Tangguhan</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seperti
namanya, “Pajak Tangguhan” adalah pajak yang ditangguhkan alias DITUNDA.
Bagaimana perlakuan akuntansinya? Bagaimana cara menghitungnya? Bagaimana cara
menjurnalnya? Langsung ke topik utama… saya mulai dengan konsep dasar pajak tangguhan</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. <b>Apa
‘sih’ itu pajak tangguhan yang sesungguhnya? Mengapa ada pajak
tangguhan—bagaimana bisa terjadi? Baru kemudian perlakuan akuntansinya—sudah
pasti disertai contoh kasus dan penjurnalannya</b>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pajak
tangguhan</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="mso-spacerun: yes;"> </span>adalah pajak yang ditangguhkan, lalu APA-nya
yang ditangguhkan? Ya pengakuannya. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“<i>Pajak
tangguhan adalah pajak yang pengakuannya ditangguhkan</i>.”</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari
definisi sederhana di atas, timbul pertanyaan selanjutnya: <i>pengakuan pajak
yang mana yang ditangguhkan?</i></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Pajak itu jenisnya kan macam-macam. Iya tidak?</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak yang
ditangguhkan HANYA Pajak Penghasilan (PPh)—baik penghasilan atas operasional di
dalam maupun di luar negeri.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pertanyaan
berikutnya: <i>Mengapa ditangguhkan?</i></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada
dasarnya, pengakuan pajak tangguhan dalam laporan keuangan di maksudkan untuk
mengantisipasi konsekwensi kewajiban pajak penghasilan (utang PPh) baik di masa
kini maupun di masa-masa yang akan datang</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konsekwensi apa (seperti apa)?</span></i></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konsekwensi
akibat PERBEDAAN PENGAKUAN “<b>Laba Kena Pajak</b>” DENGAN “<b>Laba Akuntansi</b>”—alias
laba sebelum pajak </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seperti
diketahui, laporan keuangan fiskal disusun dengan menggunakan undang-undang
Pajak yang ditentukan oleh pemerintah bersama-sama DPR—yang nota benanya dibuat
untuk kepentingan negara berdasarkan pendekatan politis. Sementara itu, laporan
keuangan komersial disusun dengan menggunakan prinsip-prinsip akuntansi
berterima umum (PSAK untuk di Indonsia)—yang nota benanya dibuat untuk
kepentingan para pelaku usaha dan stake holders (manajemen, investor, kreditur
dan pemerintah) dengan menggunakan pendekatan bisnis.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perbedaan
kepentingan antara pajak dengan akuntansi kemudian menimbulkan perbedaan cara
memandang suatu transaksi keuangan—baik dalam menentukan waktu pengakuan maupun
besarnya nilai yang diakui.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perbedaan
perlakuan terhadap pendapatan dan biaya (baik itu “<b>saat pengakuan</b>”
maupun “<b>nilai</b>”-nya), sudah pasti akan menimbulkan perbedaan nilai antara
“Laba Sebelum Pajak” dengan “Laba Kena Pajak” (dasar pengenaan pajak
penghasilan) dalam Laporan Laba-Rugi, yang pada akhirnya juga mengakibatkan perbedaan
pada pengakuan “Utang Pajak Penghasilan” di Neraca.</span></div>
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<br /></div>
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