ANTECEDENT
A. Background
Calculation of in debt tax based on bookkeeping done by taxpayer to all tax object received done [by] and delivered or during the certain tax. Every transaction done generally is supported with document as bookkeeping bottom.
Because the importance of bookkeeping role in tax imporser system, hence based on invitors Perpajakan ( COUPE 2000) section 28 article 1, Taxpayer doing free business activity or work and Body taxpayer in Indonesia is obliged to carry out bookkeeping. Obligation carries out this bookkeeping not only arranged in inviting Perpajakan, but also arranged in Commercial code, Copartnership [Code/Law] of The year 1995 and Securities Exchange Act the year 1995.
At commercial accounting, purpose of doing of bookkeeping for example to provide report and monetary information and other information to stakeholders. While at tax accounting, purpose of bookkeeping is to present report and monetary information to administration of tax. But, in general bottom concepts akuntasi which written at SAK 1999 can apply at both ( either commercial accounting and also tax accounting).
Because of report and information yielded and tax accounting addressed for administration of tax hence having to pursuant to taxation, although technically presentation of report is not arranged in detail. So sometimes there is exception and accounting bottom concepts.
With existence of this exemption hence happened some differences between policies of accounting and fiscal dalarn penyelenggaran bookkeeping.
A. Background
Calculation of in debt tax based on bookkeeping done by taxpayer to all tax object received done [by] and delivered or during the certain tax. Every transaction done generally is supported with document as bookkeeping bottom.
Because the importance of bookkeeping role in tax imporser system, hence based on invitors Perpajakan ( COUPE 2000) section 28 article 1, Taxpayer doing free business activity or work and Body taxpayer in Indonesia is obliged to carry out bookkeeping. Obligation carries out this bookkeeping not only arranged in inviting Perpajakan, but also arranged in Commercial code, Copartnership [Code/Law] of The year 1995 and Securities Exchange Act the year 1995.
At commercial accounting, purpose of doing of bookkeeping for example to provide report and monetary information and other information to stakeholders. While at tax accounting, purpose of bookkeeping is to present report and monetary information to administration of tax. But, in general bottom concepts akuntasi which written at SAK 1999 can apply at both ( either commercial accounting and also tax accounting).
Because of report and information yielded and tax accounting addressed for administration of tax hence having to pursuant to taxation, although technically presentation of report is not arranged in detail. So sometimes there is exception and accounting bottom concepts.
With existence of this exemption hence happened some differences between policies of accounting and fiscal dalarn penyelenggaran bookkeeping.
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