PERBEDAAN ANTARA KEBIJAKAN AKUNTANSI DAN PERPAJAKAN
| Main Author: | Estralita Trisnawati |
|---|---|
| Format: | Article application/octet-stream eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2010
|
| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/179 |
Daftar Isi:
- Taxpayer are obliged to perform bookkeeping according to article 28 verse 1 Tax Law no. 16 year 2000 as the third amandement to law no. 6 year 1983.One of accounting purposes is to provide financial information and report for the user. Meanwhile the purpose of bookkeeping based on the tax law is to provide information and report for tax administration intention, so there is exception from basic concept of accounting. The purpose mentioned above makes difference happen between accounting policy and bookkeeping treatment according to the Tax Law.Because of the different purposes of tax and accounting reporting, taxpayer have to make fiscal correction / reconciliation by providing fiscal report version. Taxpayer have to make different treatment to expenses, revenue or assets according to the Tax Law and regulation for fiscal correction.