Examples papers of tax papers
CHAPTER I
INTRODUCTION
INTRODUCTION
A. Background
tax is a transfer of resources from the private sector (companies) to the public sector. Pemendahan these resources will affect the purchasing power (purchasing power) or the ability of spending (spending power) of the private sector. To avoid a serious disruption to the running of the company, the fulfillment of tax obligations must be managed properly.
For the state, taxes are one important source of revenue that will be used to membiyayai state expenditure, spending both routine and development expenditures. In contrast to the company, the tax is a burden that will reduce net income.
Business decisions are largely influenced by taxes, either directly or indirectly. Good business decisions when it comes to taxes can be a poor business decision, and vice versa.
Minimizing the tax burden can be done in various ways, ranging from the is still in the frame until the tax laws that violate tax laws. Efforts meminimnalkan tax euphemism is often referred to as tax planning (tax planning) or the tax sheltering. Tax planning generally refers to engineer business processes and transactions that taxpayers are in the amount of tax debt is minimal but still in the frame of the taxation laws. But tax planning can also be a positive connotation as a planner and the complete fulfillment of tax obligations, correctly and timely so as to avoid waste of resources.
In practice there is a divergence of interests between the taxpayer and the government. Taxpayers attempted to pay taxes as small as possible because by paying taxes means reducing the ability of economies of the Taxpayer. On the other hand, the government requires funds to cover governance, most of which comes from tax revenues.
These differences lead to taxpayer interests tends to reduce the amount of tax payments, both legally and illegally. This is possible if there are opportunities that can be utilized, either because of the weakness of tax regulations maupoun human resources (fiskus).
Bebrapa factors that motivate taxpayers to do with illegal tax savings, among others:
a. The amount of tax to be paid. The amount of tax payable by the taxpayer. The greater the tax to be paid, the greater the tendency for Taxpayer violations.
b. The cost to bribe fiskus. The smaller the cost to bribe fiskus, the greater the tendency of taxpayers to commit violations.
c. The possibility of getting caught. The less likely a violation is detected, the greater the tendency of taxpayers to commit violations.
d. Large penalties. The more mild sanctions imposed for violations, the greater the tendency of taxpayers to commit violations.
B. Main Problem.
1. How bersadasarkan depreciation tax laws?
2. How revaluation of fixed assets based on tax laws?
3. Bagainakah tax treatment for leasing transactions (Lessing)?
tax is a transfer of resources from the private sector (companies) to the public sector. Pemendahan these resources will affect the purchasing power (purchasing power) or the ability of spending (spending power) of the private sector. To avoid a serious disruption to the running of the company, the fulfillment of tax obligations must be managed properly.
For the state, taxes are one important source of revenue that will be used to membiyayai state expenditure, spending both routine and development expenditures. In contrast to the company, the tax is a burden that will reduce net income.
Business decisions are largely influenced by taxes, either directly or indirectly. Good business decisions when it comes to taxes can be a poor business decision, and vice versa.
Minimizing the tax burden can be done in various ways, ranging from the is still in the frame until the tax laws that violate tax laws. Efforts meminimnalkan tax euphemism is often referred to as tax planning (tax planning) or the tax sheltering. Tax planning generally refers to engineer business processes and transactions that taxpayers are in the amount of tax debt is minimal but still in the frame of the taxation laws. But tax planning can also be a positive connotation as a planner and the complete fulfillment of tax obligations, correctly and timely so as to avoid waste of resources.
In practice there is a divergence of interests between the taxpayer and the government. Taxpayers attempted to pay taxes as small as possible because by paying taxes means reducing the ability of economies of the Taxpayer. On the other hand, the government requires funds to cover governance, most of which comes from tax revenues.
These differences lead to taxpayer interests tends to reduce the amount of tax payments, both legally and illegally. This is possible if there are opportunities that can be utilized, either because of the weakness of tax regulations maupoun human resources (fiskus).
Bebrapa factors that motivate taxpayers to do with illegal tax savings, among others:
a. The amount of tax to be paid. The amount of tax payable by the taxpayer. The greater the tax to be paid, the greater the tendency for Taxpayer violations.
b. The cost to bribe fiskus. The smaller the cost to bribe fiskus, the greater the tendency of taxpayers to commit violations.
c. The possibility of getting caught. The less likely a violation is detected, the greater the tendency of taxpayers to commit violations.
d. Large penalties. The more mild sanctions imposed for violations, the greater the tendency of taxpayers to commit violations.
B. Main Problem.
1. How bersadasarkan depreciation tax laws?
2. How revaluation of fixed assets based on tax laws?
3. Bagainakah tax treatment for leasing transactions (Lessing)?
CHAPTER II
DISCUSSION
DISCUSSION
1. Depreciation is based on tax regulations
Depreciation is the location of an asset can be depreciated over the estimated useful life (IAS 17). Depreciation is necessary because the benefits provided and the value of the asset decreases. Reduction of asset values is charged gradually.
Characteristics of the depreciable assets
a. Can be used in operations.
Assets are depreciated assets that may be used in a business or running a business. These assets can be charged into a business asset, the asset mix, and personal assets. For all depreciable business assets, while for the asset mix may be depreciated in accordance with the most used in business activities.
b. The value decreased gradually.
Niali depreciable assets should be decreased gradually, both because the worse because of physical or quality factor. If the value did not decline gradually but it can not be depreciated straight dibiayakan. As for assets that can not be depreciated is the land, asset financing, merchandise and supplies.
c. Tangible assets and intangible assets.
Tangible assets or intangible assets have more than one benefit period can be depreciated. Depreciation for intangible assets is called amortization.
d. Parties are entitled to depreciation.
Parties entitled to the depreciation of money is:
1) Parties who use these assets in business activities.
2) The owner, can be divided into legal owner and beneficial owner.
e. When taking depreciation.
In general, depreciation is now carried out during use, but sometimes in the year of acquisition.
f. The basis for depreciation.
1) Cost (historical cosh)
Included are prices, fees and taxes. Creditable tax, such as Value Added Tax (VAT) which can be credited with the output tax is not included in the cost.
2) Price replacement (replacement cosh)
In principle, reimbursement rates are not diperkenenkan, because for the sake of recording using the acquisition price.
3) Revaluation (Revaluation)
An asset has been revalued usually depreciated value based revaluasinya.
As already stipulated in Article 9 paragraph (2) Income Tax Act that spending on benefits, collect and secure income with a useful life of more than one year should not be charged at once, but charged through depreciation. This is consistent with the prevalence of business and consistent with the matching principle between expenditure and receipts (cosh againsts matching revenue.) In this provision, expenditures to obtain, collect, and retain earnings with a useful life of more than one year are not deductible as an expense as well as in expenditures. However, in the calculation and application of depreciation rates for tax purposes, to consider the legal basis for fiscal depreciation, because it can be different from the depreciation for accounting (commercial).
Beginning in fiscal 1995 ktentuan requires depreciation on fixed assets done individually per asseE, no longer gabunagn (by class) as applicable before except for small tools (small tools) which may still be the same or similar in class mengguanakan shrinkage.
1.1 When The beginning of Fiscal Depreciation
Income Tax Act (Income Tax) specifically and explicitly define the start of fiscal depreciation is in the acquisition. Fiscal depreciation should be a full month. Exceptions from this provision can only occur because of the following things:
a. Property / assets are still under construction.
b. Property / assets in a business lease (leasing).
c. Taxpayers who mengajukkan request to the Director General of Taxation.
1.2 Property / asset under construction.
For property / fixed assets in the process of construction, depreciation starts in the completion of the work. So although in general depreciation of property / asset acquisition began in the faeces but unyuk property / assets that the process takes more than one year, the depreciation calculation begins at the completion of the property / asset.
1.3 Property / asset in the leasing business.
Depreciation of rental property in the business of business Huna (leasing), especially the lease without option rights (operating lease) starting in the leased property.
1.4 Depreciation Director General of Taxation.
Taxpayers may apply to the IRS, if it does not follow the general principles of depreciation. For example the new depreciation made in the property / asset generates.
1.5 Grouping of tangible property.
In the system of depreciation according to Income Tax Act, all tangible fixed assets eligible fiscal depreciation should be grouped into two categories:
a. Tangible property rather than building group.
b. Tangible property in the building.
Tangible property not classified according to building useful lives as follows:
The benefits of group rather than building
Group 1
Group 2
Group 3
Group 4 4 years
8 years
16 years
20 years
Property other buildings are grouped according to useful lives as follows:
The benefits of building group
Permanent buildings
No permanent buildings 20 years
10 years
2. Revaluation of fixed assets based on tax laws.
Revaluation of fixed assets in accounting is generally not allowed unless specified by government regulations, such as tax regulations. In IAS 16 stated that the revaluation of fixed assets are generally not allowed because of financial accounting standards (GAAP) adopted an asset valuation based on cost / price exchange. Selisi revalued book value (carrying value) fixed assets recorded in the capital account under the name "kembalin revaluation of fixed assets."
Berdasatkan finance minister's decision number 384/KMK.04/1998 On August 14, 1998 and circular letter No. 29/Pj.42/1998 IRS, explaining that:
a. Taxpayers who can do a revaluation is the taxpayer who is or was in Indonesia. Taxpayer is a bunch of people and capital is unity, whether that conduct or not conduct business usahayang include limited liability companies, limited partnership unity, another company, state owned enterprises, or dandalam Region with the name of any kind, firm, partnership, cooperative , pension funds, partnerships, associations, foundations, mass organizations, social organizations, political or similar organization, institution, permanent establishments, and other body shapes.
b. Has met all its tax obligations up to the last tax period prior to the dilaukannya tax reassessment. Tax liability is comprised of:
1) Income Tax (VAT).
2) Value Added Tax (VAT) and sales tax on luxury goods (PPnBM).
3) Land and Building Tax (PBB).
4) Customs Acquisition of Rights to Land and Building.
Which can be revalued fixed assets is:
a. Tangible fixed assets in land, buildings and groups not bangunanyang dimaksukan not to be transferred or sold.
b. These assets are located or located in the Territory of Indonesia.
c. Reassessment can be performed on all fixed assets (revaluation of the total) or partial tewrhadap fixed asset (partial revaluation) owned the company.
d. Revaluation of fixed assets carried at market value or fair value of fixed assets at the time of the assessment, set by the appraiser or appraisal firm that is recognized by the government.
e. In terms of market value or fair value is determined by the appraiser or appraisal firm that is recognized by the government was then not reflect the real situation, then the IRS will re-establish market value or fair value is concerned.
f. The difference between the market value or fair value of the fiscal book value of fixed assets revalued shall be compensated in advance with the loss of the remaining fiscal year and fiscal losses in previous years can still be compensated.
g. Differences due to the revaluation after the loss compensation subject to income tax losses are subject to final, by 10%.
h. For taxpayers who do business combination, the income tax payable by 10% above, may be paid within a maximum period of 5 (five) years from the year of the revaluation of fixed assets of the company.
i. Income tax must be paid for each year at least 20% of the amount of tax payable, kecuaili repayment for years.
j. If Wajin Tax revalued fixed assets before the end of the tax year, the fiscal losses in the fiscal year concerned, calculated to do the revaluation of fixed assets.
k. Market value or fair value of an asset depreciation basis beginning in the assessment tax return persebut fixed assets. Depreciation is carried out in accordance with article 11 Income Tax Act.
l. Fixed assets revaluation has been done and has been subject to income tax can not be transferred to another party before the expiry of a period of 5 years back Set an appraisal done.
m. If the taxpayer transferred the asset before the expiration of the period of 5 years, then arising from the revaluation of fixed assets is still subject to income tax teutang and an additional 10% of final income tax at 15%.
n. Excluded from the term of five years if asettetap is transferred to the government or sold within the framework of merger, consolidation, or expansion of business.
Administrative Requirements after the revaluation of fixed assets
After doing the revaluation of fixed assets then notify the taxpayer re-assessment by filling out the form provided to the Director General of Taxation cq. KPP where taxpayer is registered by attaching any of the following:
a. Assessment report of the appraiser / assessor professional recognized by the government.
b. Balance sheet adjustments that have been audited by public accountants who are clearly visible aseet values before and after revaluation of fixed assets.
c. The calculation of the excess due to revaluation of fixed assets and calculation of PPh perutang.
d. Letter of tax payments (SSP).
3. Tax treatment for leasing transactions (leasing).
Lease (leasing) is a contract between a lessor (owner of capital goods) by the lessee (user of capital goods). Lease (leasing) is divided into the lease with option rights and the lease without an option.
Lease with option rights (lease finance / capital lease) is a lease where the tenant (lessee) at the end of the contract has an option to purchase the object of the lease based on the agreed residual value.
Lease without option rights (operating lease) is a lease where the tenant (lessee) at the end of the contract has an option to purchase the leased object based on an agreed residual value.
In chapter 2.3, and 4 Ministry of Finance Decree No. 1169/KMK.01/1991 leasing activities can be classified as finance leases (lease with option rights) as well as an operating lease (the lease without an option). Leases are classified as finance lease if it meets all the following criteria:
a. The number of lease payments during the first attempt to lease plus the residual value of capital goods should be able to close the acquisition price of capital goods and the profits the lessor.
b. Lease period is determined at least two years for goods nodal group 1.3 (three) years for capital goods group II and III, and 7 (seven) years for the group of buildings.
c. Lease agreements contain provisions regarding the option for the lessee.
d. In article 16 of Decree of the Minister of Finance No. 11698/KMK.01/1991 set the rules concerning the taxation of lessees who lease finance transactions as follows:
1) The lessee must not do the depreciation of the leased capital goods until the lessee to purchase the goods.
2) After the lessee to use its option rights to purchase capital goods leased the lessee may make the depreciation on the basis of the option price of capital goods is concerned.
3) lease payments paid or payable by the lessee, except pembrbanan the ground, the cost can be deducted from the gross income of the lessee.
4) In terms of the lease period is shorter than the time specified, the Director General of Taxation to correct charging of the lease tewrsebut and treat it as an operating lease. These changes are not made when due to force majeure, default (default), as well as economic considerations without any motive to avoid taxes and no special relationship between lesor with the lessee.
5) The lessee does not cut the income tax article 23 for payment of the lease.
The sale and leaseback.
a. For the sale and leaseback without option rights, Value Added Tax (VAT) which has been credited enter by the lessee to be paid back.
b. Top leaseback of capital goods, then lesoor had to collect Value Added Tax (VAT).
c. The transfer of land and buildings leased:
1) When selling to lesor lessee, the lessee subject to income tax of 5% of sale value (the deed) or the sale value of tax object (NJOP) used to calculate the UN if the sale value is lower than the NJOP.
2) When lesor sell to the lessee, lesor subject to income tax of 5% of the value of the option.
Tax planning for the lease can be used for new fixed assets will be bought and fixed assets that have been owned. For the new fixed assets to be purchased is to buy direct consideration (cash or credit) or by renting. As for the fixed assets have been owned consideration is to keep it, do the revaluation, or sold and leased back.
CHAPTER III
CONCLUSION
CONCLUSION
For the state, taxes are one important source of revenue that will be used to membiyayai state expenditure, spending both routine and development expenditures. In contrast to the company, the tax is a burden that will reduce net income.
In practice there is a divergence of interests between the taxpayer and the government. Taxpayers attempted to pay taxes as small as possible because by paying taxes means reducing the ability of economies of the Taxpayer. On the other hand, the government requires funds to cover governance, most of which comes from tax revenues.
These differences lead to taxpayer interests tends to reduce the amount of tax payments, both legally and illegally. This is possible if there are opportunities that can be utilized, either because of the weakness of tax regulations maupoun human resources (fiskus).
Bebrapa factors that motivate taxpayers to do with illegal tax savings, among others:
a. The amount of tax to be paid. The amount of tax payable by the taxpayer. The greater the tax to be paid, the greater the tendency for Taxpayer violations.
b. The cost to bribe fiskus. The smaller the cost to bribe fiskus, the greater the tendency of taxpayers to commit violations.
c. The possibility of getting caught. The less likely a violation is detected, the greater the tendency of taxpayers to commit violations.
d. Large penalties. The more mild sanctions imposed for violations, the greater the tendency of taxpayers to commit violations.
1. Depreciation is based on tax regulations
Depreciation is the location of an asset can be depreciated over the estimated useful life (IAS 17). Depreciation is necessary because the benefits provided and the value of the asset decreases. Reduction of asset values is charged gradually
Beginning in fiscal 1995 ktentuan requires depreciation on fixed assets done individually per asset, no longer gabunagn (by class) as applicable before except for small tools (small tools) which may still be the same or similar in class mengguanakan shrinkage.
1. At The beginning of Fiscal Depreciation
Income Tax Act (Income Tax) specifically and explicitly define the start of fiscal depreciation is in the acquisition. Fiscal depreciation should be a full month. Exceptions from this provision can only occur because of the following things:
a. Property / assets are still under construction.
b. Property / assets in a business lease (leasing).
c. Mandatory {PJAK which mengajukkan request to the Director General of Taxation.
2. Property / asset in the works.
For property / fixed assets in the process of construction, depreciation starts in the completion of the work. So although in general depreciation of property / asset acquisition began in the faeces but unyuk property / assets that the process takes more than one year, the depreciation calculation begins at the completion of the property / asset.
3. Property / assets in the leasing business.
Depreciation of rental property in the business of business Huna (leasing), especially the lease without option rights (operating lease) starting in the leased property.
4. Director General of Tax Depreciation.
Taxpayers may apply to the IRS, if it does not follow the general principles of depreciation. For example the new depreciation made in the property / asset generates.
5. Grouping of tangible property.
In the system of depreciation according to Income Tax Act, all tangible fixed assets eligible fiscal depreciation should be grouped into two categories:
a. Tangible property rather than building group.
b. Tangible property in the building.
Tangible property not classified according to building useful lives as follows:
The benefits of group rather than building
Group 1
Group 2
Group 3
Group 4 4 years
8 years
16 years
20 years
Property other buildings are grouped according to useful lives as follows:
The benefits of building group
Permanent buildings
No permanent buildings 20 years
10 Ahun
2. Revaluation of fixed assets based on tax laws.
Revaluation of fixed assets in accounting is generally not allowed unless specified by government regulations, such as tax regulations. In IAS 16 stated that the revaluation of fixed assets are generally not allowed because of financial accounting standards (GAAP) adopted an asset valuation based on cost / price exchange. Selisi revalued book value (carrying value) fixed assets recorded in the capital account under the name "kembalin revaluation of fixed assets."
Which can be revalued fixed assets is:
a. Tangible fixed assets in land, buildings and groups not bangunanyang dimaksukan not to be transferred or sold.
b. These assets are located or located in the Territory of Indonesia.
c. Reassessment can be performed on all fixed assets (revaluation of the total) or partial tewrhadap fixed asset (partial revaluation) owned the company.
d. Revaluation of fixed assets carried at market value or fair value of fixed assets at the time of the assessment, set by the appraiser or appraisal firm that is recognized by the government.
e. In terms of market value or fair value is determined by the appraiser or appraisal firm that is recognized by the government was then not reflect the real situation, then the IRS will re-establish market value or fair value is concerned.
f. The difference between the market value or fair value of the fiscal book value of fixed assets revalued shall be compensated in advance with the loss of the remaining fiscal year and fiscal losses in previous years can still be compensated.
g. Differences due to the revaluation after the loss compensation subject to income tax losses are subject to final, by 10%.
h. For taxpayers who do business combination, the income tax payable by 10% above, may be paid within a maximum period of 5 (five) years from the year of the revaluation of fixed assets of the company.
i. Income tax must be paid for each year at least 20% of the amount of tax payable, kecuaili repayment for years.
j. If Wajin Tax revalued fixed assets before the end of the tax year, the fiscal losses in the fiscal year concerned, calculated to do the revaluation of fixed assets.
k. Market value or fair value of an asset depreciation basis beginning in the assessment tax return persebut fixed assets. Depreciation is carried out in accordance with article 11 Income Tax Act.
l. Fixed assets revaluation has been done and has been subject to income tax can not be transferred to another party before the expiry of a period of 5 years back Set an appraisal done.
m. If the taxpayer transferred the asset before the expiration of the period of 5 years, then arising from the revaluation of fixed assets is still subject to income tax teutang and an additional 10% of final income tax at 15%.
n. Excluded from the term of five years if asettetap is transferred to the government or sold within the framework of merger, consolidation, or expansion of business.
3. The fate of taxation for the lease transaction (Lessing).
Lease (leasing) is a contract between a lessor (owner of capital goods) by the lessee (user of capital goods). Lease (leasing) is divided into the lease with option rights and the lease without an option.
The sale and leaseback.
a. For the sale and leaseback without option rights, Value Added Tax (VAT) which has been credited enter by the lessee to be paid back.
b. Top leaseback of capital goods, then lesoor had to collect Value Added Tax (VAT).
c. The transfer of land and buildings leased
1) When selling to lesor lessee, the lessee subject to income tax of 5% of sale value (the deed) or the sale value of tax object (NJOP) used to calculate the UN if the sale value is lower than the NJOP.
2) When lesor sell to the lessee, lesor subject to income tax of 5% of the value of the option.
REFERENCES
Suandry, Erly. 2008. Tax Planning. Salemba four. Jakarta.
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