AKUNTANSI PAJAK - PEMBUKUAN DAN PENCATATAN

Summary

In this video, Umi Nadhiroh, an Accounting lecturer at UNISMA, introduces the basics of bookkeeping and recording for tax accounting. She explains the definitions of 'bookkeeping' and 'recording' based on Indonesian tax law, highlighting their importance in calculating tax liabilities. The session covers key regulations, including who must maintain records, the types of documents needed, and the requirements for financial statements. Umi also compares commercial accounting and tax accounting, emphasizing the differences in their purposes. Lastly, she discusses the penalties for failing to comply with tax recording obligations.

Takeaways

• 😀 The script introduces the concept of 'Pembukuan' (bookkeeping) and 'Pencatatan' (recording), which are essential in accounting and tax reporting in Indonesia.
• 😀 'Pembukuan' is a systematic recording process that collects financial data and culminates in the preparation of financial statements like the balance sheet and profit and loss statement.
• 😀 'Pencatatan' is a simpler method of record-keeping focusing on income and expenses, used primarily for calculating tax liabilities without the need for formal financial reports.
• 😀 Individuals and entities engaged in business or freelance work must maintain bookkeeping according to Indonesian tax laws, including both individuals and corporations.
• 😀 The law specifies that bookkeeping must be conducted in good faith, reflect actual business activities, and follow consistent accounting principles.
• 😀 Companies can use their preferred methods for bookkeeping, but they must comply with national tax regulations, including the use of the Indonesian language and Rupiah currency in records.
• 😀 Any change in bookkeeping methods or fiscal year must be approved by the Directorate General of Tax (DJP).
• 😀 Businesses must store supporting documents for at least 10 years, as these are crucial for tax audits.
• 😀 Individuals with more than one type of business or branch must ensure their records are kept separately and reflect each business or branch's activities.
• 😀 Failure to maintain proper bookkeeping or record falsification may result in severe penalties, including fines and imprisonment.
• 😀 Commercial accounting focuses on financial reporting for decision-making, whereas tax accounting (or fiscal accounting) aims to determine tax liabilities based on financial data.

Q & A

What is the main focus of the lecture in the transcript?

The main focus of the lecture is on bookkeeping and recording for accounting and taxation, specifically the definition, requirements, and processes related to bookkeeping and record-keeping for tax purposes.

How does bookkeeping relate to taxation?

Bookkeeping is essential in taxation because it involves the systematic recording of financial activities that affect the calculation of taxes. Proper bookkeeping ensures accurate tax reporting by producing financial statements like balance sheets and profit-loss statements, which serve as the basis for calculating taxes owed.

What is the difference between 'bookkeeping' and 'record-keeping' in the context of taxation?

Bookkeeping involves the comprehensive and systematic recording of all financial transactions of a business, including generating financial statements. Record-keeping, on the other hand, is simpler and focuses on the basic collection of data related to income and expenses, typically used for tax calculations without the need for financial statements.

Who is required to conduct bookkeeping in Indonesia?

In Indonesia, both individuals running businesses (including freelancers) and corporate entities (businesses) are required to conduct bookkeeping. This includes anyone engaged in a business or independent profession, such as consultants, accountants, and lawyers.

What are the key requirements for maintaining bookkeeping as per Indonesian law?

The key requirements include: ensuring honesty and accuracy, maintaining bookkeeping in Indonesia with the use of Latin letters, Arabic numerals, and the Indonesian Rupiah, ensuring consistency in the bookkeeping method, obtaining approval from the tax authority for any changes in methods or fiscal year, and keeping records that reflect assets, liabilities, capital, income, expenses, and sales and purchases.

What are the penalties for failing to maintain proper bookkeeping in Indonesia?

Penalties for failing to maintain proper bookkeeping include criminal charges for intentionally presenting fraudulent or false documents, and fines or imprisonment. These can range from six months to six years in prison and fines up to four times the amount of the unpaid taxes.

What is the purpose of bookkeeping in tax reporting?

The purpose of bookkeeping in tax reporting is to provide accurate financial data that serves as the foundation for calculating tax obligations, including determining the taxable income and any applicable deductions or tax credits.

Can a business use foreign languages in their bookkeeping records?

Yes, businesses that are part of multinational corporations (MNCs) may use foreign languages in their bookkeeping, as long as the language is approved by the Ministry of Finance. However, they are typically required to also provide their reports in Indonesian and English for broader communication and compliance.

What is the role of 'normal tax calculation standards' in record-keeping?

When businesses use record-keeping instead of full bookkeeping, tax authorities may apply 'normal tax calculation standards' (NPPN). This involves applying a fixed percentage to gross income to determine taxable income, in cases where more accurate records are unavailable or if the record-keeping is insufficient.

What is the relationship between commercial accounting and tax accounting?

Commercial accounting focuses on providing financial information for general business decision-making, including balance sheets and profit-loss statements. Tax accounting, however, is specifically designed to calculate taxes based on the company's financial records, following the rules set out in tax law.