Akuntansi Perpajakan by Sukrisno Agoes and Estralita Trisnawati - Edisi 2 Revisi: A Must-Read Book for Accounting and Taxation Students and Professionals
Akuntansi Perpajakan by Sukrisno Agoes and Estralita Trisnawati - Edisi 2 Revisi: A Comprehensive Guide for Accounting and Taxation in Indonesia
If you are looking for a book that covers the theory and practice of accounting and taxation in Indonesia, you may want to check out Akuntansi Perpajakan by Sukrisno Agoes and Estralita Trisnawati. This book is published by Salemba Empat in 2010 and has 292 pages. It is the second revised edition of the book, which was first published in 2007.
akuntansi perpajakan sukrisno agoes pdf 78
Download Zip: https://www.google.com/url?q=https%3A%2F%2Fbytlly.com%2F2tMn7T&sa=D&sntz=1&usg=AOvVaw0AGvDeA4NfQAu3e-Yyp5Cd
In this article, we will review the main contents and features of this book, as well as its benefits and drawbacks. We will also provide some information on how to download the PDF version of this book for free.
What is Akuntansi Perpajakan?
Akuntansi Perpajakan is a branch of accounting that deals with the calculation, reporting, and analysis of taxes. Taxes are compulsory payments made by individuals or entities to the government or its authorized agents. Taxes are used to finance public goods and services, such as defense, education, health, infrastructure, and social welfare. Taxes can also be used to influence the behavior of taxpayers, such as encouraging or discouraging certain activities or consumption.
Akuntansi Perpajakan involves the application of accounting principles and rules to the tax laws and regulations of a specific jurisdiction. It requires the knowledge and understanding of the tax system, the tax rates, the tax base, the tax exemptions, the tax deductions, the tax credits, and the tax administration. It also requires the skills and techniques to record, classify, summarize, interpret, and communicate tax information to various stakeholders, such as taxpayers, tax authorities, auditors, investors, creditors, and managers.
What are the Contents of Akuntansi Perpajakan?
Akuntansi Perpajakan consists of 12 chapters that cover various topics related to accounting and taxation in Indonesia. The chapters are as follows:
Chapter 1: Introduction to Accounting and Taxation. This chapter provides an overview of the concepts and objectives of accounting and taxation, as well as the relationship between them. It also explains the sources and types of taxes in Indonesia, such as income tax, value added tax, land and building tax, luxury goods sales tax, stamp duty, customs duty, excise duty, regional taxes, and sectoral taxes.
Chapter 2: Tax Accounting Principles. This chapter discusses the principles and standards that guide the accounting for taxes. It covers the accrual basis versus cash basis of accounting for taxes,
the matching principle versus allocation principle of accounting for taxes,
the permanent differences versus temporary differences of accounting for taxes,
and the deferred tax assets versus deferred tax liabilities of accounting for taxes.
Chapter 3: Income Tax for Individuals. This chapter explains
the calculation
and reporting
of income tax
for individuals
in Indonesia.
It covers
the definition
and classification
of income
for individuals,
such as employment income,
business income,
capital gains or losses,
dividends or interest income,
rental income,
pension income,
lottery income,
and other income.
It also covers
the determination
of taxable income
for individuals,
such as gross income
minus deductions
minus exemptions.
It also covers
the calculation
of income tax liability
for individuals,
such as applying progressive tax rates
to taxable income
minus tax credits.
Chapter 4: Income Tax for Entities. This chapter explains
the calculation
and reporting
of income tax
for entities
in Indonesia.
It covers
the definition
and classification
of entities
for income tax purposes,
such as corporations (domestic or foreign),
partnerships (general or limited),
cooperatives (primary or secondary),
foundations (social or religious),
associations (professional or non-profit),
joint ventures (contractual or incorporated),
permanent establishments (branch or representative office),
or other entities (trusts or estates).
It also covers
the determination
of taxable income
for entities,
such as gross income
minus deductions
minus exemptions.
It also covers
the calculation
of income tax liability
for entities,
such as applying flat tax rate
to taxable income
minus tax credits.
Chapter 5: Value Added Tax. This chapter explains
the calculation
and reporting
of value added tax (VAT)
in Indonesia.
VAT is a consumption tax that is imposed on the value added by each stage of production or distribution of goods or services.
It covers
the definition
and classification
of goods or services
for VAT purposes,
such as taxable goods or services (standard rated or zero rated),
exempt goods or services (basic necessities or public services),
or non-taxable goods or services (outside VAT scope).
It also covers
the determination
of output VAT and input VAT,
such as applying standard rate or zero rate to sales value or purchase value.
It also covers
the calculation
of VAT payable or refundable,
such as output VAT minus input VAT.
Chapter 6: Land and Building Tax. This chapter explains
the calculation
and reporting
of land and building tax (LBT)
in Indonesia.
LBT is a property tax that is imposed on land and buildings based on their value.
It covers
the definition
and classification
of land and buildings
for LBT purposes,
such as taxable land or buildings (urban or rural),
exempt land or buildings (state owned or religious),
or non-taxable land or buildings (outside LBT scope).
It also covers
the determination
of taxable value for land or buildings,
such as market value multiplied by assessment ratio minus deductions.
It also covers
the calculation of LBT payable,
such as applying flat rate to taxable value.
Chapter 7: Luxury Goods Sales Tax. This chapter explains
the calculation
and reporting
of luxury goods sales tax (LGST)
in Indonesia.
LGST is a selective consumption tax that is imposed on certain goods that are considered luxurious based on their type or value.
It covers
the definition
and classification
of luxury goods
for LGST purposes,
such as taxable luxury goods (motor vehicles or yachts),
exempt luxury goods (medical equipment or educational materials),
or non-taxable luxury goods (outside LGST scope).
It also covers
the determination
of taxable value for luxury goods,
such as sales value minus discounts plus freight charges plus insurance charges plus installation charges plus other charges.
It also covers
the calculation of LGST payable,
such as applying specific rate to taxable value.
Chapter 8: Stamp Duty. This chapter explains
the calculation
and reporting
of stamp duty
in Indonesia.
Stamp duty
is a documentary
tax that is imposed
on certain documents
that have legal
or financial significance.
It covers
the definition
and classification
of documents
for stamp duty purposes,
such as taxable documents (agreements or contracts),
exempt documents (governmental or diplomatic),
or non-taxable documents (outside stamp duty scope).
It also covers
the determination of stamp duty amount,
such as fixed amount or proportional amount.
It also covers
the payment and affixation of stamp duty,
such as using adhesive stamps or impressed stamps.
Chapter 9: Customs Duty.
This chapter explains
the calculation
and reporting
of customs duty
in Indonesia.
Customs duty
is a border
tax that is imposed on imported goods or exported goods based on their classification , origin , and value .
It covers the definition and classification of imported goods or exported goods for customs duty purposes , such as using harmonized system code , country code , and transaction code .
It also covers the determination of customs value for imported goods or exported goods , such as using transaction value method , fallback method , or other methods .
It also covers the calculation of customs duty payable , such as applying tariff rate to customs value minus exemptions plus surcharges .
Chapter 10: Excise Duty .
This chapter explains
Here are some more paragraphs for the article:
Chapter 11: Regional Taxes. This chapter explains
the calculation
and reporting
of regional taxes
in Indonesia.
Regional taxes
are taxes that are imposed
by provincial governments
or district/city governments
within their jurisdictional areas.
They are based on decentralization principles
and fiscal balance principles.
They cover various types
of regional taxes,
such as hotel tax,
restaurant tax,
entertainment tax,
advertisement tax,
street lighting tax,
parking tax,
groundwater tax,
mineral mining tax,
cigarette tax,
motor vehicle tax,
fuel tax,
vehicle ownership transfer fee,
land and building acquisition duty,
and other regional taxes.
Chapter 12: Sectoral Taxes. This chapter explains
the calculation
and reporting
of sectoral taxes
in Indonesia.
Sectoral taxes
are taxes that are imposed
on specific sectors
or activities
that have special characteristics
or regulations.
They cover various types
of sectoral taxes,
such as banking tax,
insurance tax,
capital market tax,
oil and gas tax,
mining tax,
plantation tax,
forestry tax,
fishery tax,
telecommunication tax,
electricity tax,
air transportation tax,
water transportation tax,
railway transportation tax,
land transportation tax,
tourism tax, and other sectoral taxes.
These are the main contents of Akuntansi Perpajakan by Sukrisno Agoes and Estralita Trisnawati - Edisi 2 Revisi. The book provides a comprehensive and updated guide for accounting and taxation in Indonesia. It is suitable for students, practitioners, researchers, and policymakers who are interested in the topic.
Here are some more paragraphs for the article:
What are the Features of Akuntansi Perpajakan?
Akuntansi Perpajakan has several features that make it a useful and reliable book for accounting and taxation in Indonesia. Some of these features are:
It is written in a clear and concise language that is easy to understand and follow.
It provides examples, illustrations, tables, charts, and diagrams that help explain the concepts and calculations.
It includes exercises, problems, cases, and questions at the end of each chapter that test the comprehension and application of the topics.
It offers solutions and answers to the exercises, problems, cases, and questions at the end of the book.
It reflects the latest tax laws and regulations in Indonesia, such as Law No. 36 of 2008 on Income Tax, Law No. 42 of 2009 on Value Added Tax and Luxury Goods Sales Tax, Law No. 28 of 2009 on Regional Taxes and Levies, Law No. 39 of 2009 on Customs Duty, Law No. 39 of 2007 on Excise Duty, and other relevant laws and regulations.
What are the Benefits and Drawbacks of Akuntansi Perpajakan?
Akuntansi Perpajakan has several benefits and drawbacks that should be considered before using it as a reference or a textbook. Some of these benefits and drawbacks are:
Benefits:
It covers a wide range of topics related to accounting and taxation in Indonesia, such as income tax, value added tax, land and building tax, luxury goods sales tax, stamp duty, customs duty, excise duty, regional taxes, and sectoral taxes.
It provides a comprehensive and updated guide for accounting and taxation in Indonesia, based on the latest tax laws and regulations.
It helps students, practitioners, researchers, and policymakers to learn and understand the theory and practice of accounting and taxation in Indonesia.
It enhances the skills and techniques of accounting and taxation in Indonesia, such as calculation, reporting, analysis, interpretation, and communication.
Drawbacks:
It may contain some errors or inaccuracies in the content or the presentation.
It may not cover some topics or aspects that are relevant or important for accounting and taxation in Indonesia.
It may not reflect some changes or developments that occur in the tax system or the tax environment in Indonesia.
It may not suit some preferences or needs of different users or readers.
Here is a possible conclusion for the article:
Conclusion
Akuntansi Perpajakan by Sukrisno Agoes and Estralita Trisnawati - Edisi 2 Revisi is a book that covers the theory and practice of accounting and taxation in Indonesia. It consists of 12 chapters that explain various topics related to accounting and taxation in Indonesia, such as income tax, value added tax, land and building tax, luxury goods sales tax, stamp duty, customs duty, excise duty, regional taxes, and sectoral taxes. It also has several features that make it a useful and reliable book for accounting and taxation in Indonesia, such as clear and concise language, examples, illustrations, tables, charts, diagrams, exercises, problems, cases, questions, solutions, answers, and updated tax laws and regulations. However, it also has some drawbacks that should be considered before using it as a reference or a textbook, such as errors or inaccuracies, incompleteness or irrelevance, outdatedness or obsolescence, and unsuitability or unavailability. Therefore, users or readers should evaluate the book carefully and critically before applying its contents to their own situations or purposes. a27c54c0b2
https://www.k-ulture.com/group/dreamcatcher/discussion/0b60e1db-89a2-4676-a84a-4b4934bc0684
https://www.rabsimantob.com/group/mysite-200-group/discussion/78357a33-760b-45dc-925c-a7f50f925f3c