Documente Academic
Documente Profesional
Documente Cultură
SKRIPSI
By
Menaz Sadaka
008201300060
Presented to
PRESIDENT UNIVERSITY
Indonesia
2017
PANEL OF EXAMINERS APPROVAL SHEET
Herewith, the Panel of Examiners declare that the Skripsi entitled The Analysis of
majoring in Accounting, Faculty of Economics was assessed and proved to have passed
..
Examiner 1
...
Examiner 2
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SKRIPSI ADVISOR RECOMMENDATION LETTER
Disclosure of Assets Arisen From Tax Amnesty Program In Indonesia (Study Case
reviewed and found to have satisfied the requirements for a thesis fit to be examined. We
......
Drs. Gatot Imam Nugroho, Ak., Drs. Gatot Imam Nugroho, Ak.,
MBA., CA MBA., CA
Head, Accounting Study Program
ii
PLAGIARISM DOCUMENT
iii
iv
CONSENT FOR INTELLECTUAL PROPERTY RIGHT
Contribution named above whereby the University shall have the exclusive right
world during the full term of copyright including renewals and extensions and all
subsidiary rights.
2. The Author retains the right to re-publish the preprint version of the Contribution
without charge and subject only to notifying the University of the intent to do so
and to ensuring that the publication by the University is properly credited and that
3. The Author retains moral and all proprietary rights other than copyright, such as
Contribution.
4. The Author guarantees that the Contribution is original, has not been published
previously, is not under consideration for publication elsewhere and that any
been obtained (a copy of any such permission should be sent with this form).
5. The Author guarantees that the Contribution contains no violation of any existing
or otherwise unlawful nature and will indemnify the University against all claims
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6. The Author declares that any named person as co-author of the Contribution is
aware of this agreement and has also agreed to the above warranties.
Signature
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ACKNOWLEDGEMENT
First of all I would like to praise and say thank you to Allah SWT and Nabi
Muhammad SAW for their miracle and guidance during the process of writing this
research so that I could finish this research. The research entitled with The Analysis of
Accounting Major. I would also like to deliver an appreciation to those who already gave
1. To my parents and family who always give me support and push me to finish this
Skripsi on time and being my motivation to be faster getting out from this collage
life.
2. To my advisor, Ms. Muslimah Nur Islami, B.Acc., MFin for giving advices,
President University who already give their best assistance and guidance to
4. To PT XYZ, Mr. Joddy Gian Suban, SE., M.Acc., Ak., CA., CPA, and
Mr. Daniel Dax Gador, CPA who voluntarily shared valuable information so this
5. To Fariz who let me use free WiFi everyday, it helped me a lot for my Skripsi.
6. To all dormmates who lived in third floor of G building: Raja, Ganding, Angga,
Adit, Chris, Rian, Reja, Edgi, Sensen, Darma, Sandro, Handoko, Chandra, and
others that I cannot mention all your names and also to Dugong Army, I would
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thank you all for the friendship, jokes, advice, and life energy you all have been
Tia, Febby, Anggi, Galuh, Bianca, and others that I cannot mention all your
names, I would like to thank you for your kindness and mentoring about
accounting knowledge.
8. To all my friends in President University from batch 2011-2016, thank you very
I realize that this research is still far from perfection. Thus, any recommendations
and suggestions are very welcome in order to establish a better research in the future.
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TABLE OF CONTENTS
ix
CHAPTER 4 ........................................................................................................................ 18
4.1 Data Analysis Result (General Description) ............................................................ 18
4.1.1 Current Condition ............................................................................................ 18
4.1.2 Analysis Data, Interpreting and Discussion .................................................... 20
CHAPTER 5 ........................................................................................................................ 36
5.1 Summary of thesis................................................................................................... 36
5.2 Limitation .......................................................................................................... 37
5.3 Recommendation.................................................................................................... 37
Bibliography ...................................................................................................................... 39
Appendices........................................................................................................................ 40
Interview with PT. XYZ .....................................................Error! Bookmark not defined.
Interview with the auditor (Joddy Gian Suban, SE, M.Acc., Ak., CA, CPA)...............Error!
Bookmark not defined.
Figure 2.4 CONCEPTUAL MODEL/FRAMEWORK ........................................................... 40
SURAT PERNYATAAN HARTA UNTUK PENGAMPUNAN PAJAK ..................................... 42
x
ABSTRACT
The purpose of this study is to understand how the assets arisen from tax
amnesty should be recognized, measured, presented, and dislosed in financial
statements. This research also illuminates the readers with phenomenon of tax
amnesty in PT XYZ in order to give them understanding in concept and technical.
The result of this study shows that: the entity should use the amount in
SKPP (Surat Keterangan Pengampunan Pajak) as deemed cost, and every assets
arisen from tax amnesty should be recorded by debiting assets and crediting
Additional Paid-in Capital; any initial measurement should be measured at
acquistion cost, then measurement after initial measurement should be referred to
each relevant SFAS; the entity can choose to apply the accounting policy either
retrospectively or prospectively; the entity can present tax amnesty assets in the
same classificaton of non-tax amnesty assets only if they have same measurement
method; and the entity disclose the adequate information in financial statements.
Keywords: Tax amnesty, PSAK 70, Additional Paid-in Capital, Fair value,
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CHAPTER I
INTRODUCTION
1.1 Background
This program has 3 periods, which are consist of period 1 (July 1, 2016
September 30, 2016), period 2 (October 1, 2016 December 31, 2016), and
period 3 (January 1, 2017 March 31, 2017). The purpose of this program is to
persuade taxpayers in paying the taxes and obeying the rules. This program is also
incentive for the income of APBN, considering the redemption money paid by
taxpayers in the first period up to Rp 97,2 Trillion (Financial.Bisnis.com, 2016).
This table shows the amount of assets declared in the first period.
3,500
3,000
2,500
2,000
1,500
1,000
500
-
Domestic Abroad Repatriation
(3,058) (1,007) (141)
1
Table 1.1.1
Table above shows us that there are Rp 4,206 Trillion assets declared by taxpayers
in Indonesia for the first period.. This indicates that there are so many taxpayer,
mostly entities, who joined this program. Therefore, it becomes big issues in
Indonesia.
The reason why many entities joined this program is because the benefit
the small amount of redemption money, the company is free from any indictment
multiplying hidden assets, after deducted with related liabilities, with the rate.
Table below shows us the rate of redemption money that the entity need to pay
Domestic/
Abroad
Repatriation
First Period 2% 4%
Second Period 3% 6%
Third Period 5% 10%
Table 1.1.2
The problem right now faced by the accountants in every entity in
Indonesia who would join tax amnesty program in the first period was that they
did not know about how they should treat those declared assets in accordance with
SFAS. This became the challenge for DSAK IAI as the board in setting the
accounting standard for entities in Indonesia. Therefore, DSAK IAI published the
new standard namely PSAK 70: Akuntansi Aset dan Liabilitas Pajak on
2
measurement, presentation, and disclosing of tax amnesty assets. Even though
DSAK IAI have published PSAK 70, many accountants still have no clear
understanding about how they should apply PSAK 70 technically to treat their
assets so the entity can have their financial statements relevance and reliable. For
billion, and the company decided to join tax amnesty in 2016 by reporting this
building. But, the amount Rp 1 billion has depreciated to Rp 900 million, so here
comes the question: Which amount the entity should use in the recognition? How
to measure this building after recognition? How do entity present and disclose the
information in the financial statement? And what other things are needed to be
considered?. The researcher believes that every those questions becomes every
achieve one major goal: To make financial statements relevance and reliable.
Justin Prastowo stated, socialization by the government are still in general. There
are still some groups that missed the mark socialization, namely the micro, small,
The researcher, as the future accountant who has to be sensitive about the
recent issues in this country, believes that it is important to conduct the study
experiences as public accountant who are auditing four entities who joined tax
3
and external auditor to get deep understanding in the real practice, this research is
they should apply PSAK 70 technically to the assets. Not only that, this research
also illuminates the readers with phenomenon of tax amnesty in PT XYZ in order
to give them understanding in concept and technical. PT XYZ itself has joined tax
order to achieve research objectives since they have performed and having
understanding about the accounting treatment for tax amnesty assets. Therefore,
the researcher presents this research with title, The Analysis of Recognition,
Amnesty Program In Indonesia. The research hopes that any knowledges and
experiences of the researcher expressed in this study can be used by every entities
in Indonesia who have joined, are joining, or will be joining tax amnesty program.
tax amnesty assets. The objective of this study is to answer the following
questions:
4
1.4 Research Benefit
Since PSAK 70 and tax amnesty program are still new issues in
amnesty in Indonesia.
There are many kind of assets. Therefore, the researcher decided to make
the scope for assets based on the information obtained from PT XYZ and the
auditor only, namely the treatment for cash and fixed assets only.
However, not every country in this world have run tax amnesty program and the
researcher finded no study, both in Indonesia and other countries, that specificly
describe about the accounting treatment for tax amnesty assets, and that which has
found no empirical support for this research. Therefore, the researcher declared
that this research gives new ideas and becoming breaktrough research, meaning
that this research does not use previous research as benchmark, but this research
5
The financial report is the fundamental thing because it reflected how
assets and liabilities should be recorded in the balance sheet. Since this research is
conducted before the company publish the annual financial statement for 2016, so
the absence of financial statement becomes the limitation for this research.
6
CHAPTER II
LITERATURE REVIEW
an accounting process should be done. The researcher believe this theory utilizes
several different approaches to end up with one correct accounting opinion. For
example DSAK IAI, as the highest board in setting the accounting standard in
Indonesia, gives the option for the entity to apply the accounting treatment related
practicioners in Indonesia disagreed with this policy since there will be indication
keep this policy with consideration that those options are consistent with
Standard. In the final analysis, nearly all standards are based upon normative
theory.
is the elimination of tax which would have owed, free from sanction tax
administration and criminal sanctions in the taxation field, by revealing assets and
pay the redemption money as stipulated in Law No. 11 Year 2016 about the Tax
Amnesty. Indonesia imposed the Tax Amnesty program is because there are still
many taxpayers who hide their assets both inside and outside the country who
7
have not yet fully reported in the Annual Income Tax Return. In addition, Tax
Law number 11 of 2016 about tax amnesty describes about subject and
object of tax amnesty program. Article 2 of Law No. 16 of 2016 about tax
Amnesty stated that the subject of Tax Amnesty Program is every single of
Tax ID. The eligible taxpayers for tax amnesty is a taxpayer who has the
obligation to submit annual income tax return. Taxpayers will lose the right to file
a Tax Amnesty if the taxpayer is being investigated and the investigation file has
2016 about tax Amnesty stated that the object of Tax Amnesty Program is income
14, 2016 to support government program through increasing tax revenues as the
and liabilities corresponding tax amnesty law number 11 of 2016 on tax amnesty.
8
At the time of issuance of letter by Ministry of Finance as the proof
granting tax amnesty, the entity in its statement of financial position has to: (1)
recognize assets and libilities of tax amnesty when the recognition over them is
conditioned by IFAS; (2) not to recognize the items as assets and liabilities if
IFAS do not allow the recognition; (3) measure, present, and disclose the assets
The entity recognizes the assets in the day SKPP is issued by Minister of
Finance. The entity should use amount in SKPP as deemed cost in recognition the
assets. The recognition of tax amnesty assets is by debitting assets and crediting
at acquistion cost. The acquisition cost is deemed cost and became the basis for
the entity in doing the measurement after the initial measurement. The liability of
declares the difference between assets and liabilities of tax amnesty in equity on
additional paid-in capital, and this amount cannot be recognized as realized profit-
loss or reclassified to retained earnings. The entity also recognize the redemption
When the entity measure tax amnesty assets after initial measurement, it
has to refer to the relevant SAK such as PSAK 13 about investment property,
9
ventures, PSAK 16 about fixed assets, PSAK 19 about intangible assets, and
allowed, but not required, to remeasure assets and liabilities of tax amnesty on
(initial measureent date). Any difference from amount in SKPP and self-assessed
The entity should apply the criteria of derecognition over each assets and
liabilities of tax amnesty based on provision in IFAS for each type of assets and
liabilities.
2.2.2.3 Presentation
The entity should separately presented tax amnesty assets and liabilities
with non-tax amnesty assets and liabilities. The entity can present tax amnesty
assets with non-tax amnesty assets in the same classification if and only if both of
them are under same measurement method. The entity cannot do offsetting
2.2.2.4 Disclosure
PSAK 70 stated that the entity must disclose, in its financial report, the
date of Tax Amnesty Approval and the amount declared as assets of tax amnesty
amnesty. The entity should use its judgement in disclosing the policy and
accounting estimation, as well as the detail of amount recorded that has significant
impact over financial accounting to obtain the relevant and reliable information.
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2.3 Research Gap
with Effects and Effecting Aspects: Tax Compliance, Tax Audits and
Eren. The goal of this study is to examine the effects of factors on through any tax
amnesties via structure of the Turkish tax system and applications. After reading
this study, the researcher believes that tax amnesties are political decisions which
are supposedly to increase tax collections and it becomes the important national
their research describes tax amnesty in economic view, this research will explain
tax amnesty in accounting view, namely the accounting treatment for tax amnesty
company decided to join tax amnesty program. This publication ilustrated about
how fixed assets arised from tax amnesty is measured at fair value. However, the
researcher believes that it is important to do study case to discover in real life how
reports.
11
2.4 Conceptual Model / Framework
12
CHAPTER III
RESEARCH METHOD
2006: 25). Approaches that are used in this study is a qualitative approach.
Qualitative research is intended as a type of research that the findings are not
natural objects, objects that evolve as it is, not manipulated by the researcher or
the researcher's presence does not really affect the dynamics on that object. This
accounting treatment if the company decides to follow the tax amnesty program.
The requested data is presented in the form of a series of sentences, discourse, and
describing things. By its nature, this study used qualitative data. The qualitative
data in this study is the appearance of the word in the form of writing that is
observed by the researchers. The results of this study can be said to be valid if it
has the clear data source. Source of research data used are primary sources and
secondary sources.
13
Primary data is a source of data obtained directly from the original source
(not through an intermediary medium). Primary data for this study came from
interviews conducted in PT XYZ. Because the information about the tax amnesty
is very confidential, the researcher decided to limit the scope of this interview into
how the entity treats its assets after following the tax amnesty program. Any
information from the entity will be forwarded to auditor. Therefore, the researcher
M. Acc., Ak, CA, CPA as the external auditor who is certified in public
accountant in order to make sure the informations from the entity are valid.
Secondary data for the study came from a literature review. In general,
data will be used, researchers are recommended to use sampling techniques, one
followed by all companies, the researcher believe that the sampling technique
would be unnecessary because PSAK meets the criteria in term of reliable and
This research uses case study. This study focused on a particular case,
In addition, the researcher also conduct interview with an auditor to get data from
the different perspective. Researcher Robert K. Yin defines the case study
14
research method as an empirical inquiry that investigates a contemporary
phenomenon and context are not clearly evident; and in which multiple sources of
evidence are used (Yin, 1984, p. 23). Case study research excels at bringing us to
researchers to learn and then drawn conclusions (Sugiyono, 2011: 80). Then,
samples are part of or the number and characteristic possessed by the population.
When the populations are large, the researchers may not learn all the populations
because of the limitation of funds, manpower and time. The researchers will take
samples from that population. The conclusion from sample obtained by the
This study is a qualitative research. Thus the data analysis applied in this
research is conducted during and after data collection. The type of data analysis
techniques used in this study is a non-statistical data analysis techniques that are
qualitative descriptions. This technique exposes the data reflected through words
15
undertaken with regard to interpreting and find the answers of the subject matter
of this research.
3.6.1 Triangulation
Triangulation means using more than one way to collect data on the same
topic. This is a way of assuring the validity of research through the use of a
variety of methods or ways to collect data on the same topic, which involves
researcher decides to conduct interview with both accountant in the entity and
also the auditor who expertise in this problem. However, the purpose of the
Jakarta. The entity joined tax amnesty program on September 26, 2016 by
information that is delivered become the valuable things so the researcher should
have the responsibility to treat their identities and information submitted by the
informant. The list of companies who are joining tax amnesty program is highly
classified, material that the entity claims is sensitive information that requires
16
by the entity to particular groups of people, and mishandling can incur loss of
respect in society. Therefore, the researcher have to respect the decision if the
17
CHAPTER 4
data acquired from both primary and secondary data. This chapter will answers
researchs objectives for tax amnesty assets in which in this context are cash and
fixed assets. In order to illuminate the readers to make them clearly understanding
in concept and technical, this chapter also explains to them about phenomenon of
data based on what was said, felt, and done by the data source. By doing research
through descriptive approach, the researcher should explain and describe the data
that has been obtained by researchers through in-depth interviews conducted with
because PT XYZ itself has joined tax amnesty program on September 2016 so it
they have performed and having understanding about the accounting treatment for
18
tax amnesty assets. The company believe that it is the opportunity to reveal their
hidden assets to the government to avoid the future risks such as penalty for not
paying taxes. Besides, by paying the small redemption money, they will be free
from any indictment and also penalty in taxation field. PT XYZ joined this
program when the first period was conducted, so the company pays 2% of total
materials from one of the vendor in Indonesia. In the agreement, both of PT XYZ
and vendor have agreed each other to sell those materials with lower price,
meanwhile they put the number in the invoice with higher price. This different
price is the opportunity for PT XYZ to hide their cash and turn it into deposits in
the bank. The entity also had hidden asset in Indonesia in form of building.
the amount of their time deposit and building are, the researcher considers that it
make the explanations are understandable. Table below shows us the summary of
Table 4.1.1.1
19
And table below tells the movement of illustrative number of both assets1:
A. Time Deposit
First acquistion date Amount Interest 5%, annually Total
Jan-Des 2011 Rp 90.000.000,00 Rp 4.500.000,00 Rp 94.500.000
Jan-Des 2012 Rp 94.500.000,00 Rp 4.725.000,00 Rp 99.225.000
Jan-Des 2013 Rp 99.225.000,00 Rp 4.961.250,00 Rp 104.186.250
Jan-Des 2014 Rp 104.186.250,00 Rp 5.209.312,50 Rp 109.395.563
Jan-Des 2015 Rp 109.395.562,50 Rp 5.469.778,13 Rp 114.865.341
B. Building
First acquistion date Acquistion Cost Accumulated Depreciation Total
Jan-Des 2011 Rp 1.000.000.000,00 Rp 100.000.000,00 Rp 900.000.000,00
Jan-Des 2012 Rp 1.000.000.000,00 Rp 200.000.000,00 Rp 800.000.000,00
Jan-Des 2013 Rp 1.000.000.000,00 Rp 300.000.000,00 Rp 700.000.000,00
Jan-Des 2014 Rp 1.000.000.000,00 Rp 400.000.000,00 Rp 600.000.000,00
Jan-Des 2015 Rp 1.000.000.000,00 Rp 500.000.000,00 Rp 500.000.000,00
Jan-Sept 2016 Rp 1.000.000.000,00 Rp 575.000.000,00 Rp 425.000.000,00
Jan-Des 2016 Rp 1.000.000.000,00 Rp 600.000.000,00 Rp 400.000.000,00
Table 4.1.1.2
assets. After the submission, tax officer will come to the entity to assess either the
amount in SPHPP is accepted or rejected. Tax officer will publish Tax Amnesty
accepted. The amount in SKPP become deemed cost for the entity to do
measurement after initial measurement. The next part will analyze the accounting
PSAK 70 gives the option for entity to apply either General or Optional
approach. The entity will apply prospectively if they choose Optional Approach,
1
Table above is just illustration made by the researchers to make the explanation
understandable. It presents simple calculation by ignoring any tax for time deposit and any
impairment for building.
2
Document used by the taxpayer to disclose assets, liabilities, net asset value, as well as the
calculation and payment of redemption
3
Letter issued by Minister of Finance as proof of giving tax amnesty
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and apply retrospectively if they choose General Approach. Although PT XYZ
choose Optional Approach for the accounting treatment in dealing tax amnesty
assets, this research also explain how to deal with retrospective policy if the entity
chose General Approach. This is done by researcher in order to give the readers
so the readers can clearly understand the whole concept in accounting treatment
for tax amnesty assets. Every approach for each assets (time deposit and building)
another items under cash on hand and in banks classification. Therefore, the entity
will present time deposit in balance sheet under same classification as another
non-tax amnesty assets in cash on hand and in banks, as illustrative balance sheet
below:
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Table 4.1.2.1.1
The entity will disclose adequate information related tax amnesty assets.
amount recognized as tax amnesty assets based on SKPP, and amount of related
disclosing of tax amnesty assets. The amount is accumulation of time deposits and
building.
Table 4.1.2.1.2
22
Also, the entity will disclose time deposits as illustrative notes of financial
statement below:
Table 4.1.2.1.3
The company pay redemption money for time deposit based on the
about how the accounting treatment for tax amnesty assets if the entity chose
General Approach. The entity should follow the standard in PSAK 25:
23
Accounting Policies, Change in Estimates and Errors paragraph 41-53 if apply
General Approach.
as if it has been applied. In retrospective policy, the entity need to restate financial
statement of prior period. Therefore, the entity do not involve additional paid-in
capital as performed by optional approach. The entity shall refer to PSAK 55:
For time deposit, the company need to calculate the amount of interest
income per year to be presented in statement of profir or loss. For 2011, the entity
The entity will accrued the interest, lets say in this ilustration is monthly.
Interest Receiveable xx
Interest Income xx
To Accrued the interest income
The entity will get interest income from time deposits. Every year ended,
24
Based on journal in the end of 2011, we know that the entity get interest
income by Rp 4.500.000 in end of 2011. Therefore, the entity need to restate its
94.500.000 time deposit, and in statement of profit or loss since there is additional
4.1.2.2 Building
A. Optional Approach (Prospective policy)
Building Rp 425.000.000
APIC Rp 425.000.000
To recognize building as tax amnesty assets
PSAK 16: Fixed assets. The entity can choose either to use amount in SKPP as
SKPP. Since the asset is in form of building, so the researcher prefer to use word
to make tax-amnesty assets and non-tax amnesty assets are under same
measurement method since they use revaluation model for non-tax amnesty assets
also. This part also explain in detail the accounting treatment for tax amnesty
building under cost / revaluation model. Under PSAK 16, the company can
choose to use either cost / revaluation model for measuring fixed assets.
25
1. Cost model
Under PSAK 16, the company can choose to use either cost /
after initial measurement, the company should use cost model for
Table 4.1.2.2.1
assets and non-tax amnesty assets. Therefore, the entity separate this
26
Table 4.1.2.2.2
building.
Table 4.1.2.2.3
27
Also, the entity will disclose building as illustrative notes of
Table 4.1.2.2.4
28
Peraturan Menteri Keuangan Nomor 119/PMK.08/2016, affirms
2. Revaluation model
SKPP at
adjusted to APIC.
Building Rp 425.000.000
APIC Rp 425.000.000
To recognize building as tax amnesty assets
After the entity revaluate building, less assume that there will be
revaluation:
Revaluation on building
Amount in September 2016 Rp 430.000.000
Useful life 4,25 years
Depreciation per month Rp 8.431.373
Depreciation per year Rp 101.176.471
29
Date Acquistion Cost Accumulated Depreciation Depreciation expense Book value
Sept-Des 2016 Rp 430.000.000 Rp 25.294.118 Rp 404.705.882
Jan-Des 2017 Rp 430.000.000 Rp 25.294.118 Rp 101.176.471 Rp 303.529.412
Jan-Des 2018 Rp 430.000.000 Rp 126.470.588 Rp 101.176.471 Rp 202.352.941
Jan-Des 2019 Rp 430.000.000 Rp 227.647.059 Rp 101.176.471 Rp 101.176.471
Jan-Des 2020 Rp 430.000.000 Rp 328.823.529 Rp 101.176.471 Rp -
Table 4.1.2.2.5
journal:
Building Rp 5.000.000
APIC Rp 5.000.000
To adjust additional from revaluation to APIC
third, etc) refer to each relevant IFAS. It is the reason why the entity
model. Therefore, the entity can put tax amnesty building in the
30
Table 4.1.2.2.6
building.
Table 4.1.2.2.7
31
Table 4.1.2.2.8
As illustrative notes above tells, the entity disclose the building in
32
B. General Approach (Retrospective policy)
about how the accounting treatment for tax amnesty assets if the entity chose
General Approach. The entity should follow the standard in PSAK 25:
General Approach.
as if it has been applied. In retrospective policy, the entity need to restate financial
statement of prior period. Therefore, the entity do not involve additional paid-in
For building, the entity need to calculate depreciation expense per year to
with cash. For January 2011, the entity will do following journal:
follows:
33
Based on journal in the end of 2011, we know that the entity have
thing to do. The company only do revaluation model under general approach if
only they have clear information regarding revaluation. The company adjust the
follows:
Table 4.1.1.2
34
Lets assume in September 2016, the entity decided to revaluate their
building and get Rp 430.000.000. We know that the entity have additional Rp
As stated in table 4.1.2.2.5, the entity will restate its 2016 financial
approach, the entity shall apply it retrospectively, and the treatment (recognition,
Under Optional Approach, the entity shall apply it prospectively, and the
treatment shall refer to PSAK 70: Akuntansi Aset dan Liabilitas Pengampunan
Pajak. Therefore, the researcher concludes that all research objectives are met.
35
CHAPTER 5
CONCLUSIONS
PT XYZ has tax amnesty assets in form of time deposit and building. By
revealing their hidden assets, and paying the small amount of redemption money,
Pengampunan Pajak' in dealing with assets if they decided to join tax amnesty
program. They should use the amount in SKPP (Surat Keterangan Pengampunan
Pajak) for both recognition and initial measurement. The entity recognize tax
amnesty assets by debiting assets and crediting additional paid0ic capital. For
measurement after inital measurement, it refers to each relevant IFAS. The entity
presents tax amnesty assets to same classification with non-tax amnesty assets
only if they have same measurement method. At minimum, the entity disclose the
recognized as tax amnesty assets based on SKPP, and amount related liability.
The entity need to restate if applying with General Approach. The entity
disclosure) shall refer to PSAK 70. Under Optional Approach, the accounting
36
5.2 Limitation
There are many kind of assets. This research only discuss about time
deposit and building. Therefore, the absence of other kind of assets become
However, not every country in this world have run tax amnesty program and the
researcher finded no study, both in Indonesia and other countries, that specificly
describe about the accounting treatment for tax amnesty assets, and that which has
found no empirical support for this research. Therefore, the researcher declared
that this research gives new ideas and becoming breaktrough research, meaning
that this research does not use previous research as benchmark, but this research
assets and liabilities should be recorded in the balance sheet. Since this research is
conducted before the company publish the annual financial statement for 2016, so
the absence of financial statement becomes the limitation for this research.
5.3 Recommendation
assets and liabilities should be recorded in the balance sheet. Since this research is
conducted before the company publish the annual financial statement for 2016, so
the absence of financial statement becomes the limitation for this research.
Therefore, the research by using financial report about tax amnesty is highly
recommended. In addition, the research about how the assets such as intangible
assets, inventory, and investment are also highly recommended for the future
37
research. This research also give the recommendation to the readers, especially for
the company who have not joined tax amnesty program, to join as well as soon as
possible
38
References
Alm, J., McKee, M., Beck, W. (1990), Amazing grace: tax amnesties and
compliance. National Tax Journal, 43(1), 23-37.
DSAK IAI (2016), PSAK 70: Akuntansi aset dan liabilitas pengampunan pajak
Dirjen Pajak Kementrian Keuangan. (2016). Retrieved 2016, from
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Amnesty Assets and Liabilities
39
Appendices
Problem Determination
Primary Data
Result
40
41
SURAT PERNYATAAN HARTA UNTUK PENGAMPUNAN
PAJAK
FORMULIR SURAT PERNYATAAN HARTA UNTUK PENGAMPUNAN PAJAK
PERHATIAN : SEBELUM MENGISI, BACA DAHULU PET UNJUK PENGISIAN ISI DENGAN HURUF CET AK/DIKET IK DENGAN T INT A HIT AM BERI T ANDA DALAM (KOT AK PILIHAN) YANG SESUAI
NPWP :
N I K / S I U P / AKTA PENDIRIAN :
NOMOR PASPOR :
NO. TELEPON/FAKSIMILI :
NO. HP :
EMAIL :
U MK M : YA TIDAK KLU :
PEMBUKUAN : TIDAK YA, PERIODE : -
DIAUDIT TIDAK DIAUDIT
3 NILAI HARTA BERSIH DI LUAR NEGERI YANG DIALIHKAN KE DALAM NEGERI (REPATRIASI)
[ Diis i dari Daftar Rincian Harta dan Utang Huruf C : Total C ] 3
4 NILAI HARTA BERSIH DI LUAR NEGERI YANG TIDAK DIALIHKAN KE DALAM NEGERI (TIDAK REPATRIASI)
[ Diis i dari Daftar Rincian Harta dan Utang Huruf D : Total D ] 4
DPUT UNTUK HARTA BERSIH DI DALAM NEGERI DAN HARTA BERSIH DI LUAR NEGERI YANG DIALIHKAN
a. 5a
KE DALAM NEGERI (2 + 3)
b. DPUT UNTUK HARTA BERSIH DI LUAR NEGERI YANG TIDAK DIALIHKAN KE DALAM NEGERI (4) 5b
DPUT UNTUK HARTA BERSIH DI DALAM NEGERI DAN HARTA BERSIH DI LUAR NEGERI YANG DIALIHKAN
a. 6a
KE DALAM NEGERI
b. DPUT UNTUK HARTA BERSIH DI LUAR NEGERI YANG TIDAK DIALIHKAN KE DALAM NEGERI 6b
DPUT UNTUK HARTA BERSIH DI DALAM NEGERI DAN HARTA BERSIH DI LUAR NEGERI YANG DIALIHKAN
a. 7a
KE DALAM NEGERI (5a - 6a)
b. DPUT UNTUK HARTA BERSIH DI LUAR NEGERI YANG TIDAK DIALIHKAN KE DALAM NEGERI (5b - 6b) 7b
UANG TEBUSAN UNTUK HARTA BERSIH DI DALAM NEGERI DAN HARTA BERSIH DI LUAR NEGERI YANG
a. 8a
DIALIHKAN KE DALAM NEGERI (Tarif* x 7a)
E. UANG TEBUSAN
UANG TEBUSAN UNTUK HARTA BERSIH DI LUAR NEGERI YANG TIDAK DIALIHKAN KE DALAM NEGERI
b. 8b
(Tarif* x 7b)
c. JUMLAH UANG TEBUSAN (8a + 8b) 8c
UANG TEBUSAN YANG LEBIH DIBAYAR MOHON : DIKEMBALIKAN DIPERHITUNGKAN DENGAN KEWAJIBAN PAJAK LAINNYA
SURAT PERNYATAAN PENCABUTAN PERMOHONAN (SESUAI PASAL 8 AYAT (3) HURUF F UNDANG-UNDANG TENTANG PENGAMPUNAN PAJAK)
DOKUMEN LAIN
G. PERNYATAAN
Dengan ini saya menyatakan bahwa apa yang telah saya ungkapkan dalam Surat Pernyataan ini beserta lampiran-lampirannya adalah TANDA TANGAN - CAP PERUSAHAAN
benar.
42
43