Escolar Documentos
Profissional Documentos
Cultura Documentos
Akuntansi Perpajakan
19/09/2014
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
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Cost of Land
25 January 2014, Moseley (PKP) bought
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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
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Cost of Buildings
25 January 2014, Moseley (PKP) asked
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Rp
10.000.000
Income Tax Art 4 ver 2 Liability
Rp
200.000
Cash
Rp 547.300.000
8
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Cost of Equipment
25 January 2014, Moseley (PKP) imported a
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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
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Self-Constructed Building
Moseley (PKP) held self-constructed
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Self-constructed building
journal
Building
Building
Cash
12
Rp 200.000.000
Rp
4.000.000 (VAT)
Rp 204.000.000
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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
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Exchanges-Loss
Moseley (PKP) trades its used machine for a
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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
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Exchanges-Loss Journal
Machine B
Machine B
Acc Depr-A
Loss on Disp
Machine A
VAT Out
Cash
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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
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Exchanges-Gain Situation
Moseley (PKP) exchanged a used truck for a
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Exchange Calculation
Cash payment
Fair Value Truck A
Price Truck B
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Rp 11.000.000
Rp 49.000.000
Rp 60.000.000
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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
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20
Rp 42.000.000
Rp 11.000.000
Rp 53.000.000
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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
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Useful
Life
Accounting
Depend on
professional
judgement and
review
periodically
22
Tax
Stipulated by
Minister of
Finance
Regulation
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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%
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Depreciation
The accounting process of allocating the
24
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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
The number of
months can be
rounded up or
down to suit
professional
judgment
26
Tax
The number of
months is always
rounded up
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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
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Residual
Value
Accounting
Tax
28
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Depreciation
system
Accounting
Tax
Depreciation on an a.Individual
individual basis,
depreciation
except for certain b.Joint / group
items may be
depreciation
combined
29
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Assets
may
be
depreciated
Accounting
Tax
All fixed assets
owned
enterprises
30
Only property
owned and used
to obtain, collect
and maintain
income
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Development case
Expenditures for the construction of a
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32
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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
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Cell Phones
Cost of acquisition or purchase of mobile
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Sedan
The cost of the acquisition, purchase, repair
36
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Type of
Intangible
Limited Life
Indefinite Life
Purchased
Capitalize
Capitalize
Internally
Created
Expense (in
research phase)
Expense (in
research phase)
Amortization
Do not amortize
Impairment test
Compare
recoverable
amount to
carrying value
Compare
recoverable
amount to
carrying value
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Impairment Test
Carrying
Amount
Compared to
Recoverable
Amount
Higher of
39
Value-in
Use
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No Impairment
Moseley (PKP) performs an impairment test
40
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Loss in Impairment
Moseley (PKP) has value in use
41
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Rp20.000.000
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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%
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Forest Concessions
Expenditures to acquire forest concessions, which have
46
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Withdrawal of Assets
Akuntansi
Book value is
calculated up to
the end before the
asset is sold
47
Pajak
Disposal of Assets
Moseley (PKP) sell an used truck as amount
48
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