Analisis perpajakan atas laporan keuangan koperasi ”Kopkar Hanil” PT Hanil Indonesia periode 2006-2008

Oleh :
Endah Dwi Puspaningtyas - F3406027 - Fak. Ekonomi dan Bisnis

ABSTRACT Financial report for taxation is different from commercial financial report. The difference between that reports according to commercial and taxation due to the difference conception between those rules. This research’s purpose is to give the different description taxation and commercial accountancy therefore the company can arrange fiscal financial report and fulfil its tax accomplishment. In term of that problem, it was done and analysis of differences mainly in determination of taxable income ( PKP ). The research was held by taking a case study on financial report of “ KOPKAR HANIL “ PT HANIL INDONESIA on 2006 – 2008. “ KOPKAR HANIL “ PT HANIL INDONESIA was founded on 1995, representing one of self supporting and achievement cooperation in Boyolali regency. As a taxpayer “ KOPKAR HANIL “ PT HANIL INDONESIA has fulfilled its taxation obligation well. Starting with regisrtration to office taxes service or KPP to be confirmed as a taxpayer ( WP ) and get fundamental number of taxpayer ( NPWP ), then “ KOPKAR HANIL “ PT HANIL INDONESIA calculates, endorses, and report its tax debt. The analysis result shows differences in the commercial financial report and fiscal financial report of “ KOPKAR HANIL “ PT HANIL INDONESIA. The differences covers from difference in income recognition and costs of finance transaction. The difference of recognition is covering from accounts such as earning of employer’s healthy, prosperity expense in the form of feast day or Ramadhan subsidy ( THR ) that is given in the form of gifts, depreciation expense, etc. And also other earnings such as bank interest income. The difference of that earnings and costs is caused by the difference of time and cost or earnings recognition that according to the taxation it is not permitted but it is allowwd in the commercial accountancy. From the calculation result, it was obtained taxable income equal to Rp 11,831,416.97 in 2006, Rp 47,976,124.50 in 2007, and Rp 96,215,923.25 in 2008. Commercial financial report must be accommodated to taxation rules before it reached a fiscal financial report. Based on the result, it is concluded that tax accounting accomplishment can be done without changing commercial accountancy report. Key Word: Recognition, Difference of Time