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Fixed Asset

Akuntansi Perpajakan

19/09/2014

Tangible Fixed Assets


Held for use in production or supply of

goods and services, for the rentals to


others, or for administrative purposes, they
are expected to be used during more
than one period
PSAK 16

19/09/2014

Acquisition
Cost
Accounting
a. To purchase using the current
cash value if it can not be
measured at fair value, its cost
is measured at the carrying
amount of the assets given
b. For the exchange of assets
using the fair price
c. Fixed assets acquired from
donations are recorded based
on the fair price

Tax

a. For transactions that do not


have a special relationship
based on actual costs
b. For a special relationship
transaction is calculated based
on the market price
c. For exchange transactions are
based on market prices
d. In order liquidation,
consolidation, expansion,
splitting or merging is the
market price unless otherwise
determined by the Minister of
Finance
e. Revaluation is equal value after
revaluation
19/09/2014

Acquisition of tangible fixed


assets
Purchase price +
Insurance +
delivery cost +
import duties (if any) +
VAT + (Open Discussion/Credited as VAT IN)
trade discounts and rebates -

19/09/2014

Cost of Land
25 January 2014, Moseley (PKP) bought

land from Granada (PKP) as amounts Rp


100.000.000 (exclude property tax (Income
Tax article 4 ver 2 and BPHTB) and Value
Added Tax). Moseley spent Rp 50.000.000
more for clearing, grading, and filling

19/09/2014

Acquire Land Journal


Land

Rp 100.000.000
Land
Rp 50.000.000
Land
Rp
2.000.000 (BPHTB/Expense)
Land Rp 10.000.000 (VAT/ VAT in)
Cash Rp 162.000.000

Income Tax Article 4 ver 2 is the


burden of the seller of the land
Value of Tax Object Acquisition of nontaxable is assumed max Rp
60.000.000
6

19/09/2014

Cost of Buildings
25 January 2014, Moseley (PKP) asked

Onkaparinga Construction (PKP) for a new


building as amount Rp 500.000.000
(exclude Construction Tax and VAT).
Moseley paid building permits as amount
Rp 2.000.000 and professional fees for
design of building as amount Rp 5.000.000
to Onkaparinga too.
Assume: Onkaparinga (small classification)

19/09/2014

Acquire Building Journal


Building Rp 500.000.000
Building Rp

50.000.000 (VAT/VAT in)


Building Rp
2.000.000 (Building
Permit/Exp)
Building Rp
5.000.000 (Prof Fee/Exp)
Building Rp
500.000 (VAT/VAT in)
Income Tax Art 4 ver 2 Liability

Rp

10.000.000
Income Tax Art 4 ver 2 Liability
Rp
200.000
Cash
Rp 547.300.000
8

19/09/2014

Cost of Equipment
25 January 2014, Moseley (PKP) imported a

machine from China as amount Rp


200.000.000. Insurance and delivery cost
are Rp 30.000.000. Moseley does not have
tax facility letter. Moseley uses a
professional firm (PPJK(PKP)) to handle it as
amount Rp Rp 2.000.000 (Exclude VAT and
Income Tax Article 23)
Assume: using API; Import Duty 0% (ACFTA)

19/09/2014

Acquire Machine Journal


Machine Rp 200.000.000
Machine Rp

30.000.000
Prepaid Tax 22 Rp
5.750.000
Machine Rp 23.000.000 (VAT/VAT in)
Machine Rp
2.000.000 (Exp)
Machine Rp
200.000 (VAT/VAT in)
Income Tax Article 23 Liability
Cash
Rp258.750.000
Cash

10

Rp

Rp

40.000

2.160.000

19/09/2014

Self-Constructed Building
Moseley (PKP) held self-constructed

building that started from 1 January 2014.


Moseley will build a new buildings with 200
m square. Materials, labor and overhead
costs incurred during construction are Rp
200.000.000

11

19/09/2014

Self-constructed building
journal
Building
Building
Cash

12

Rp 200.000.000
Rp
4.000.000 (VAT)
Rp 204.000.000

19/09/2014

Exchanges of Non-Monetary
Assets
Type of Exchange

13

Accounting
Guidance

Exchange has
commercial
substance

Recognize gains
and losses
immediately

Exchange lacks
commercial
substance

Defer gains;
recognize losses
immediately

19/09/2014

Exchanges-Loss
Moseley (PKP) trades its used machine for a

new model at Collette (PKP). The exchange


has commercial substance. The used
machine has a book value of Rp8.000.000
(cost Rp12.000.000;Acc Depr Rp4.000.000)
and a fair value of Rp6.000.000. The new
model lists for Rp16.000.000. Trade-in
allowance of Rp9.000.000 for the used
machine

14

19/09/2014

Exchange Calculation
Machine B original

Rp 16.000.000
Less: Trade In MacA Rp 9.000.000
Cash payment Rp 7.000.000
Fair Value Mac A
Rp 6.000.000
Price Machine B
Rp 13.000.000

15

19/09/2014

Exchanges-Loss Journal
Machine B
Machine B
Acc Depr-A
Loss on Disp
Machine A
VAT Out
Cash

16

Rp 13.000.000
Rp 1.300.000 (VAT/VAT In)
Rp 4.000.000
Rp 2.000.000
Rp

Rp 12.000.000
600.000
Rp
7.700.000

19/09/2014

Exchanges-Gain Situation
Moseley (PKP) exchanged a used truck for a

another. It has commercial substance. The


used truck has a book value Rp42.000.000
(cost Rp64.000.000;Acc Depr
Rp22.000.000) and a fair value of
Rp49.000.000. Moseley must pay
Rp11.000.000 cash

17

19/09/2014

Exchange Calculation
Cash payment
Fair Value Truck A
Price Truck B

18

Rp 11.000.000
Rp 49.000.000
Rp 60.000.000

19/09/2014

Exchanges-Gain Journal
Truck B
Truck B
Acc Dep Tr A

Rp 60.000.000
Rp 6.000.000 (VAT/VAT In)
Rp 22.000.000

Truck A
VAT Out

Rp 64.000.000
Rp 4.900.000
Gain on Disp Truck
Rp 7.000.000
Cash
Rp 12.100.000

19

19/09/2014

Lacks Commercial Substance


Book Value Truck A
Add Cash Paid
Price Truck B

20

Rp 42.000.000
Rp 11.000.000
Rp 53.000.000

19/09/2014

Lacks Comm-Journal
Truck B

Rp 53.000.000
Truck B
Rp 5.300.000 (VAT/VAT In)
Acc Dep TrucA Rp 22.000.000
Truck A
VAT Out
Cash

21

Rp 64.000.000
Rp 4.900.000
Rp 11.400.000

19/09/2014

Useful
Life
Accounting
Depend on
professional
judgement and
review
periodically

22

Tax

Stipulated by
Minister of
Finance
Regulation

19/09/2014

The Useful Life of Tangible


Asset
Group of Tangible assets

I.Non Building
Group 1
Group 2
Group 3
Group 4
II.Building
Permanent
Non Permanent

23

Useful Life

Rate of Depreciation
Straight Line

Declining

4 years
8 years
16 years
20 years

25%
12,5%
6,25%
5%

50%
25%
12,5%
10%

20 years
10 years

5%
10%

19/09/2014

Depreciation
The accounting process of allocating the

cost of tangible assets to expense in a


systematic and rational manner to
those periods expected to benefit from the
use of the asset

24

19/09/2014

When
Starting
Depreciation
Accounting
Tax
Depreciation begins when
the asset is ready for
use

25

a. Depreciation starts
since the month of the
expenditure on the
acquisition of property
b. Depreciation starts
since the completion
month of construction of
property
c. With the approval of
Director General of
Taxation, Tax payer can
start taking depreciation
in the asset is used to
earn, collect and 19/09/2014

Start Month Depreciation Calculation


Accounting

The number of
months can be
rounded up or
down to suit
professional
judgment

26

Tax

The number of
months is always
rounded up

19/09/2014

Depreciation
method
Accounting
a. Straight-line method
b. Declining balance
method
c. Number of units method
d. Sum of the years digit
method
Management can choose
one method that is
considered appropriate
and consistently applied
Depreciation method should
be reviewed at each
financial year end
27

Tax

a. The group of buildings


must use the straight-line
method
b. Groups in addition to the
building may use the
straight-line method or
the declining balance
method consistent with
the principles

19/09/2014

Residual
Value
Accounting

Tax

The residual value Does not recognize


must be reviewed
the residual value
at least at each
financial year end

28

19/09/2014

Depreciation
system
Accounting

Tax

Depreciation on an a.Individual
individual basis,
depreciation
except for certain b.Joint / group
items may be
depreciation
combined

29

19/09/2014

Assets
may
be
depreciated
Accounting
Tax
All fixed assets
owned
enterprises

30

Only property
owned and used
to obtain, collect
and maintain
income

19/09/2014

Development case
Expenditures for the construction of a

building is Rp 1,000,000,000.00 (one billion


dollars). Construction began in October
2012 and was completed for use in
March 2013, depreciation on the
acquisition cost of the building began in
March 2013 tax year.

31

19/09/2014

Depreciation Machine Case


A machine is purchased and placed on the

moon July 25, 2009 with a purchase price of


Rp 100,000,000.00 (one hundred million
rupiah). The useful life of the machine is 4
(four) years. If for example determined
depreciation rate of 50% (fifty percent), the
calculation of depreciation

32

19/09/2014

Depreciation Machine Table


(Fiscal)
Year

Rate

Depreciation

Acquisition Price

33

Book Value
100.000.000,00

2009

6/12 x 50%

25.000.000,00

75.000.000,00

2010

50%

37.500.000,00

37.500.000,00

2011

50%

18.750.000,00

18.750.000,00

2012

50%

9.375.000,00

9.375.000,00

2013

Depreciated at a time

9.375.000,00

0
19/09/2014

Depreciation Case (DJP


Approval)

PT Agro Business engaged in the plantation

bought tractor in May 2012. The plantation


begins to yield (harvesting) in February of
2013 with the approval of the Director
General of Taxes, depreciation of the tractor
can be carried out from February 2013

34

19/09/2014

Cell Phones
Cost of acquisition or purchase of mobile

phones owned and used by the company


for certain employees because of the
position or the job can be charged through
a 50% depreciation in group I (Kep DJP
220/2002)

35

19/09/2014

Sedan
The cost of the acquisition, purchase, repair

heavy sedan or similar vehicles owned and


used for certain employees because of the
position or job, can be expensed through
depreciation by 50% group 2 (Kep DJP
220/2002)

36

19/09/2014

Forms of Intangible Assets


renewal fees right to build, lease, use

rights, and goodwill (goodwill) which have a


useful life of more than 1 (one) year which
is used to obtain, collect, and maintain
income (Article 11A Income Tax Law)

37

19/09/2014

The Accounting Treatment for


Intangible Assets

38

Type of
Intangible

Limited Life

Indefinite Life

Purchased

Capitalize

Capitalize

Internally
Created

Expense (in
research phase)

Expense (in
research phase)

Amortization

Over useful life

Do not amortize

Impairment test

Compare
recoverable
amount to
carrying value

Compare
recoverable
amount to
carrying value
19/09/2014

Impairment Test
Carrying
Amount

Compared to

Recoverable
Amount
Higher of

Fair Value less


Costs to Sell

39

Value-in
Use

19/09/2014

No Impairment
Moseley (PKP) performs an impairment test

for its patent. The carrying amount of the


patent is Rp200.000.000, its fair value less
costs to sell is Rp180.000.000 and its value
in use is Rp205.000.000.
There is no impairment because value-in
use is higher than its carrying amount

40

19/09/2014

Loss in Impairment
Moseley (PKP) has value in use

Rp175.000.000; Fair value less costs to sell


Rp180.000.000; and carrying amount
Rp200.000.000
So recovarable amount is Rp 180.000.000
Therefore, Moseley record impairment
Rp20.000.000

41

19/09/2014

Impairment Loss Journal


Loss on Impairment(Other)Rp 20.000.000
Acc Depreciation-Patent

Rp20.000.000

42

19/09/2014

Intangible Assets Period


Group of
Intangible
Assets

Group 1
Group 2
Group 3
Group 4
43

Period

rate Amortization
based method
Straight
Line

4 years
8 years
16 years
20 years

25%
12,5%
6,25%
5%

Declining
Balance
50%
25%
12,5%
10%
19/09/2014

Oil Company Case


Amortization of expenditure to acquire the

rights and other expenditures that have a


useful life of more than 1 (one) year in the
field of oil and gas extraction is done by
using the unit of production method (PMK
248/2008)

44

19/09/2014

Forest Concessions Case


Expenditures to acquire mineral rights

other than oil and gas, forestry rights and


natural resource concessions and other
natural products such as concessions are
amortized based marine unit of production
method with the highest number of 20%
(twenty percent) per year (PMK 248/2008)

45

19/09/2014

Forest Concessions
Expenditures to acquire forest concessions, which have

the potential of 10,000,000 (ten million) tons of wood,


amounting to Rp 500,000,000.00 (five hundred million
rupiah) amortized in accordance with the percentage
of units of production realized in the year.
If within one (1) fiscal year, the production is 3,000,000
(three million) tonnes, ie 30% (thirty percent) of the
potential available, although the amount of production
in that year reached 30% (thirty percent) of the
amount potential available, the amount of amortization
is deductible from gross income for the year was 20%
(twenty percent) of expenditures or Rp 100,000,000.00
(one hundred million rupiah).

46

19/09/2014

Withdrawal of Assets
Akuntansi

Book value is
calculated up to
the end before the
asset is sold

47

Pajak

The book value of


assets charged as
a loss and the
amount of the sale
price or insurance
payment received
or acquired, is
recorded as income
in the case of
withdrawal
19/09/2014

Disposal of Assets
Moseley (PKP) sell an used truck as amount

of Rp40.000.000 cash. The Used truck has


book value of Rp 45.000.000 (Cost
Rp80.000.000; Acc Dep Rp 35.000.000)

48

19/09/2014

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