Accounting for Rentals

Accounting Treatment for rental business to the company's financial statements Accounting Standard No. 30 "Accounting rent", which set the criteria for the accounting treatment in order to rent a business transaction. PSAK accordance with, the lease for a business transaction that meets the following criteria are classified as lease financing for business (direct financing lease method):

1. The rent have tenant the option to buy the right assets at the end of rental business for the price that has been approved at the time it started with the rental agreement for the business.

2. All periodic payments made by tenants to the business plus the value of remaining guaranteed price includes repayment of the acquisition of capital goods and interest rates are profit company to rent a business (full payout lease).

3. Tenancy for a minimum of two years. Transaction in order to rent a business that does not meet one of the criteria mentioned above, using the method dibukukan rent lease (operating lease method).

Method lease financing to businesses, the excess of the amount of rent to the business and the guaranteed residual value on the acquisition price of assets in order to rent business, recorded as rental income for a business that has not been recognized, and will be recognized as income in accordance with the lease period at the highest periodically from a fixed supply of rental in order to analyze the business and will lease receivables on the balance sheet for the business. Satisfaction before the tenancy ended the business is considered as a cancellation of the contract rent for business and profit or loss arising is recognized in the current year.

Accounting for Consumer Financing

Consumer financing receivables are presented net after elimination doubtful receivables. cooperation agreement for consumer financing, the company provides only the portion of receivables that the company funded after elimination doubtful receivables.

Consumer financing income is recognized as income during the period of the financing agreement on the highest consumers of fixed consumer receivables financing.

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Activa

Cash and cash equivalents consist of cash, and bank time deposits and other short-term investments with a period of three months or less of the date of placement and is not used as collateral on the debt and its use is not restricted.

Provision Receivables Raisonable

Provision doubtful receivables is determined based on the study of the periodic accounts receivable of each customer at the end of the year, percentage elimination receivables doubtful of the amount of consumer receivables financing is 0.95% on 31 December 2005, management believes that elimination receivables doubt on consumer receivables financing is sufficient to cover the unbenefit that may arise from the receivables are not gibe ti back.

Billing Anjak Receivables

Billing anjak receivables arising on the purchase of receivables with regresse rights (recourse) imposition of interest (Interest Bearing) stated amount of receivables that can be realized that the same value with the amount of reduced revenue pending. Interest income is recognized in accordance with its periode (accrual basis) and interest income that has not been presented as part of interest on the receivables transaction anjak receivables, except for interest income that is due three months or more and the management of difficult billed.

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Restitution (final)

1.2. Times early bounds apply it bespoke new rule confirmation

1.2.1. To see dammed hell first confirmation that proposed by Bapeksta financially, KPP PMA'S head, KPP Badora's head, and KPP'S head that Go Public's firm on item 1.1.1, this new rule, besides prevailing to see dammed hell first confirmation that is proposed on or after the date this Form Letter, also applies to see dammed hell first confirmation already being proposed before date of this Form Letter but then until with this Form Letter date haven't available its answer.

1.2.2. To see dammed hell first confirmation that proposed by that KPP'S head on item 1.1.2, this new rule just applies to see dammed hell first confirmation that is proposed on or after the date this Form Letter.

1.3. New rule about this confirmation is inoperative for confirmation requisition on Entry Taxes Invoice that is utilized and / or one published by PKP what do include in SR's Number letter 01 / PJ.7 / 1993, SR - 385 / PJ. 7 / 1993, and SR 278 / PJ.701 / 1995.

2. To all PKP more restitution demander pays VAT and its provider, opened by opportunity to give its collaboration to hasten restitution service. Therefore, equalled by its position with confirmation answer "available", which is xerox SPT following VAT Term its attachment from PKP Taxes Invoice publishers that be or that asked will confirmation, along on SPT that VAT Term was brought together receipt from KPP what does administer PKP that Taxes Invoice publisher and along from SPT that VAT Term got gotten by answer "available" for Taxes Invoice that be or that asked will confirmation. This rule is prevailing for SPT VAT Term that measures up aforesaid, one that is passed on good by PKP restitution demander that Entry Taxes Invoice it be or that asked will confirmation and also one be passed on own by PKP that Taxes Invoice publisher.


This rule is prevailing for all PKP restitution demander, including PKP PKP that on item 1, with PKP'S exemption user and Taxes Invoice publisher as referred to in SR's Number letter 01 / PJ.7 / 1993, SR - 385 / PJ. 7 / 1993, and SR 278 / PJ.701 / 1995.

This rule, besides prevailing to forwarding xerox SPT VAT Term in order to confirmation which happens on or after the date this Form Letter, in force also for forwarding xerox SPT VAT Term in order to confirmation already happens before date of this Form Letter.

3. KPP who rides herd on PKP restitution demander shall transfer via faksimil's confirmation requisition in the period of 3 (three) days afters be accepted Entry Taxes Invoice from PKP restitution demander, to KPP that rides herd on PKP Taxes Invoice publisher that pertinent.

4. Follow-up of Entry Taxes Invoice that its restitution was serviced bases rule in this Form Letter has to be done accords rule in AS 35 / PJ.5 / 1989.

5. To taxpayer in particular PKP, that was urged to look after and utilizes this new procedure responsible ala.

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Restitution (part1)

To smooth service to Taxes Apt Entrepreneur which propose restitution application on more pays Value-added Tax, we herewith establishes that severally part of confirmation procedure on Entry Taxes is changed as as follows:

1. If in duration 2 (two) Sunday after the date confirmation requisition, was accepted answer of KPP'S head that necessarily answer confirmation requisition, therefore head KPP that necessarily answers to be looked on have given answer "available". Prevailing aforesaid rule for confirmation requisition that proposed by given demander institutions, one that is proposed on or after given time startup bounds, and with given exemption, as follows:

1.1. Confirmation demander institutions

1.1.1. Bapeksta financially, KPP PMA'S head, KPP Badora's head, and KPP'S head Go Public's firm, for all confirmation requisition.

1.1.2. KPP'S head in charge on Taxeses Apt Entrepreneur which do Goods hand over Touches Taxes and / or Service Touch Taxes to other Entrepreneur that do its activity at EPTE, Bounded warehouse, Batam's Island industrial park, or Bintan's Island and Karimun, one that terminological rule on that hand over VAT what do most book debt don't be taken up, and KPP'S head in charge on Taxeses Apt Entrepreneur which do Goods hand over Touches Taxes and / or Service Touch Taxes to Government in order to Commanding project performings that its fund funded by abroad relief fund. KPP'S head confirmation demander shall add special sign on Registers Taxes Invoice detail And Confirmation Answer, which is with adds stamp "PM on PK that doesn't be taken up" on that List for terminological Taxes Invoice judgment carries the wind KPP gets direct bearing with hand over that its VAT doesn't be taken up on more Taxes Term pays it dimintakan restitution and / or will get direct bearing with hand over that its VAT does not be taken up on Term Taxes Term Taxes after more Taxes Term pays it dimintakan restitution.

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Tax Invoice

Appointment OFFICE SERVICES TAX FOR CERTAIN Performing confirmation tax invoice APPLICATIONS TO THE TAX INFORMATION SYSTEM THROUGH COMPUTER
Directorate General of Taxes Decree No. Kep - 637/PJ./2001, Tgl. 28-09-2001

THE DECISION OF DIRECTOR GENERAL TAX
NUMBER Kep - 637/PJ./2001

ABOUT

Appointment OFFICE SERVICES TAX FOR CERTAIN Performing confirmation tax invoice
APPLICATIONS ON TAX INFORMATION SYSTEM THROUGH COMPUTER

TAX DIRECTOR GENERAL,

Considering:

that in order to improve services to the Obligation and supervision of tax refund
Value Added Tax advantages and in order to implement provisions of Article 9, paragraph (13) Law
Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Tax on Sales
Luxury as amended last with Law Number 18 Year 2000, the need to
The decision of the Director-General set the Number of Appointment of Office Services for Specific Number
Implementing the Confirmation Invoice Number Application Tax Information System Through Computers;

Given:

1. Law Number 6 Year 1983 on General Terms and Procedures How Taxation (Sheets
State of the Republic of Indonesia Year 1983 Number 49, Additional sheets of the Republic of Indonesia
Tax 3262) as amended last with Law Number 16 Year 2000
(Sheets of the Republic of Indonesia Year 2000 Number 126), State Additional Sheets
Republic of Indonesia No. 3984);
2. Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Tax
Sales of the Top Luxury (sheets of the Republic of Indonesia Year 1983 Number 51,
Additional sheets of the Republic of Indonesia Number 3264) as amended last
with Law Number 18 Year 2000 (sheets of the Republic of Indonesia Year 2000
Number 128, Additional sheets of the Republic of Indonesia No. 3986);

Decide:

Setting:

THE DECISION OF DIRECTOR GENERAL OF INCOME TAX OFFICE appointment CERTAIN TAX SERVICES
To carry out the confirmation tax invoice APPLICATIONS TO THE TAX INFORMATION SYSTEM
THROUGH COMPUTER.

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Revocation SE

Revocation-circular LETTER OF TAX Inspection
Directorate General of Taxes Circular letter No. SE - 09/PJ.7/2002, Tgl. 01-08-2002

Appendix: 02PJ7_SE09.htm

MINISTRY OF FINANCE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL TAX
___________________________________________________________________________________________ Circular DIRECTOR GENERAL TAX
NUMBER SE - 09/PJ.7/2002

ABOUT

Revocation-circular LETTER OF TAX Inspection
DIRECTOR GENERAL TAX

Due to the large number of Circular Letters on tax policy review so often cause doubt about the validity or not a tax policy review, to provide legal certainty and a smooth implementation of the tax inspector deemed necessary to repeal top-circular letter on the tax examination.

Circular Letters published this, the 47 (forty-seven) of the circular is attached as tax examination revealed no longer valid.

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Concetrating

APPLICATION for Grocery Marketing concentration

Concentration place a request for VAT terutang Traders Retail activity can be granted if the purchase and administration network for the sale of which are spread in various places, be concentrated in the concentration VAT owned payed.

LOCATION OF AREA BUSINESS AND belted PKP Recipient FACILITY Kite

Place of business as KB, or business location in the island of Batam or KB PKP recipients Kite facilities, can not be selected as the concentration terutang or VAT where VAT will be concentrated



Issuance Period and Notice of Decision on Application Places The VAT Terutang

* To notice, at the latest 14 (fourteen) days of receiving notice. Conditions also apply for a permit renewal notice terutang concentration VAT

* To apply, at least 3 (three) months since the full application is received and based on the PSL. Conditions also apply for a permit renewal application concentration VAT terutang




The License Term VAT

Permit expiration Decission terutang The VAT is 5 (five) years of the date of the introduction of concentration and can be extended


Extension permit concentration

Done in a way;

* File a notice, to deliver the PKP SPT Masa PPN electronically (e-filing).

* File a request for PKP to convey the SPT Masa PPN or not is not the electronic (e-filing). Renewal application be submitted at least 3 (three) months before the expired



Back up the VAT Terutang The Application Declined

Concentration above the application is declined, a new Taxable Employers can apply again, after the 6 (six) months from the date of the decision rejecting the concentration VAT

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Concentration owing VAT

THE BUSINESS REPORTING

* The registered for PKP in addition KPP KPP Specific
* The registered for the PKP in the KPP Specific


The PKP for registered than in the KPP KPP Specific

The Permit Place Terutang VAT can be done in a way;

* Notice

* Application

The Place VAT requirements Terutang


* Administration of sales, purchasing and finance held in centralized

* Place the terutang VAT concentrated only do BKP delivery and / or JKP place over the concentration terutang VAT

* Invoice Number (FP) and / or Sales Invoice issued by the concentration VAT terutang

* Place terutang VAT does not create a concentrated FP and / or Sales Invoice, unless printed on-line concentration of place terutang VAT
* Place the terutang VAT concentrated only make the administration of supply and administration activities BKP acquisition and / or JKP, and

* PKP has Accounting Information System that is connected on-line between the concentration terutang with VAT places terutang VAT.

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Metodology

CHAPTER III

RESEARCH METHODOLOGY

A. Research Scope

In preparing this essay, the research focuses on transactions related to income and the burden of the company. Financial planning into the implementation of the basic tax (Tax Planning) by PT Mitra and pat into a discussion in the essay emphasizes the aspects of income and expenses recognized by PT Mitra equivalent.

B. Data Collection Method

1. Research Officer (Research field)

Research field that is a business that made the author in order to get primary data or information obtained directly in the way to the observation (observation), and direct interviews (interview).

2. Research literature (Research library)

Research literature that is the business done by the authors to obtain data skunder, through a variety of books and government regulation and taxation of the notes to complete the basic theory relevant to the research.

C. Data Analysis Method

Method is that the author used descriptive qualitative method that aims to create a systematic description, factual, and accurate. This analysis is based on the theory of measurements made with the implementation of the research on the subject.

D. Operational Definition of Variables

There are four definitions that will be emphasized by the author in making this essay, namely:

a. Recognition of income
According PSAK No. 23 income is income arising from corporate activities such as sales, income from bungan, dividend, royalty, and rent. income is the economic benefit arising from the normal activities of the company during a period when the incoming flow lead to increased entity, which does not originate from the contribution of capital investment.

b. Recognition of Income
Economic burden is decreasing during the accounting period in the form of cash flow out of or reduction in assets or liabilities of a decline in the equity that is not the division of the investment. Expenses also include losses that have not been realized, for example loss arising from the difference between the influence of foreign currency exchange rates, the burden is recognized in the profit and loss reports based on a direct relationship between costs incurred and revenue earned particular.

c. Tax planning (Tax Planning)
Obligations in the areas of tax planning for the possibility of a breach of the lowest tax, considering that there are alternatives in the taxation rules in minimizing the tax burden.

d. Tax burden
Income tax expense for a company that will reduce the revenue.

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Income and Expenses

The concept of income and expenses

1. The Income

According to Suandi (2001:86) that in accordance with the statement No Sak. 23, income is income arising from the activities of the company and known as such as sales, income from interest, dividend, royalties, and rent. Income is a benefit from the economic activities arising from normal business during a period when the incoming flow lead to increase in equity, which does not originate from the contribution of capital investment. According to the income arising from the economic and trasaksi following:

a. Sales

Goods include goods produced by the company as well as goods purchased for re-sale

b. Sales Services

Sales services usually involves the implementation of the tasks that the contractual agreement to be implemented during a period that is agreed by the company.

c. Use of company assets by other parties that generate interest, royalties, and dividend.

Income value must be measured with reasonable remuneration received or accepted. The amount of income arising from a transaction is usually determined by agreement between the company and the buyer or the assets.

2. Revenue Recognition Concept

Earnings / income means an addition of assets / liabilities that result in a decrease in increase in equity.

The determination of earnings is very important for the management company and fiskus, because the errors in the case to determine the revenue that will result in incorrect information.

According to Gunardi (2003; 14), holds:

Income tax according to the following concept bulge (accretion concept of income) or comprehensive (comprehensive income concept). This concept is widely defined earnings and comprehensive source and regardless of how acquisition.

In the implementation, according to tax regulations of Law. 17 In 2000, the limits give way as a set of objects and objects that do not include tax.

Opinion of some authors said above, that income is the addition of property / assets and the sale of goods production. In tax stuff, earnings while the concept of adding or comprehensive.

3. The burden

Expenses are the benefits of economic decline during the accounting period in the form of cash flow out of or reduction in assets or liabilities of a decline in the equity that is not the division to investors.

In an introduction to serving the financial reports according to the statement of Financial Accounting Standard (PSAK), includes both the burden of losses and expenses incurred in the implementation of the company's normal activities. Expenses also include losses that have not been realized, for example, losses arising from exchange rate difference between the influence of foreign currency. Expenses recognized in the profit and loss reports based on a direct relationship between costs incurred and revenue earned particular.

4. Recognition of the concept of burden

Cost or expense is a burden for the company will reduce the earnings. At the time of the burden in general, companies use a method acknowledge pembukuannya the burden is.

Waluyo and Ilyas (2002:46), states:

Load-load that can be reduced from the gross income tax obligation for the country and in the form of business can still be divided in two (2) classes, namely:

a. Burden or cost of the benefits that have no more than a year, is the cost in the year concerned, for example, salaries, administrative costs and so forth.

b. Bebah the benefits that have more than one year then made through depreciation or amortization.

Meanwhile, according to Weston and Copeland converted by the conclusion and Kidrandiko (2000; 23) states:

In general, the company expects the tax burden of the subject tax oftenly but can be seen from it tax legal regulations.

Recognition of the burden of the IAI, in his book Financial Accounting Standards, states:

Income and expenses of a particular transaction or event is recognized at the same time (Matching Revenue and expense).

Opinion of some authors said, that the burden or cost is an expenditure for a company that will reduce incomes. Load-load can be divided into two groups. The first load of the benefit is not more than one year and the second group the benefit of the burden of more than one year.

5. Reconciliation fiscal

Reconciliation is a fiscal-year attachment SPT PPh body form of paper that contains the adjustments between profit and loss before tax according to the commercial / bookkeeping with the profit and loss according to the annual SPT.

Fiscal reconciliation consists of:

1. Correction due to the time difference.

Correction is the time difference arises because the method of calculation of income or costs between commercial and fiscal matters.

Thus the total cost or revenue of the fiscal and commercial is the same large, is a different length of time the allocation of income or costs.

An example is the correction:

a) depreciation and amortization costs, except for assets that include the criteria of natural, grants, donations or pleasure.

b) Rating supplies.

2. Correction because the differences remain.

Correction is still arise because of differences of income between commercial and fiscal matters.

Correction is still consists of:

a. Is still on the revenue that is not the object PPh.

Such as aid, donations, property along received no business relationship with employment, ownership or control between the parties concerned.

b. Is still pure, namely:

1) Costs used to obtain, maintain the income tax is not the object.

2) Replacement or compensation in respect of employment or services provided in the form of natural / enjoyment.

3) administrative sanctions such as interest, fines, or increased.

4) PPh pasal 23/26 by the company.

c. Is still a coz' not in special conditions, namely:

1) Associated with events directly with the company.

2) There is strong evidence supporting that.

3) Because of the location.

4) Use of accounting practices that are not healthy.

2. Correction due to final tax.

This correction consists of:

a. The income tax has been deducted by the final pay as a deposit interest income, income giro services, rental of land or buildings, because of the income rights to the land or building (specific to the Obligation Number of real estate and private).

b. Cost to obtain, maintain, collect revenue that has been imposed, such as PPh final cost associated with the revenue from the lease of land or buildings, costs associated with the transfer of income from land or rights to the building.

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Planning

A. Planning

According to J. Keown (2001), planning and control are the two things that are not integral, that it is planning to determine what action should be taken to realize a certain purpose, while the rate of what has been produced and compares with a plan that had been developed. This comparison can then be used for budgeting, planning in accordance with the desired goal.

B. Tax Planning

Tax planning is the first stage of the tax savings, tax-saving strategies are developed at the time of planning, usually done by the company's internal (management company) or by outside parties in this case the tax consultant.

According Lumbatoruan (2000:435), tax planning (Tax Planning) is a financial plan policies with the company considers the following:

1. Tax Liability Payments

2. Tax Payment Regulations

3. Capacity of business and external factors

Meanwhile, according to Siegel and Shim, translated by Kurdish (2002:46), states:

The tax planning is a systematic analysis to distinguish in the freedom of the tax that is intended to minimize tax liabilities in the period of taxation that are running in the future.

Gunawan Like the others, as quoted from Lumbatoruan (2000:485), argues:

Tax planning efforts are legal because the tax savings by using only done things that are not regulated (Loopholes).

Over a third of the tax planning can be started from the field of taxation obligations and plan the possibility of a breach of the lowest tax, considering that there are alternatives in the taxation laws in order to minimize the tax burden.

1. Goals and Planning Function Number

According Lumbatoruan (2000, 483), tax planning function is

Theoretically the tax planning is part of the management of tax. Tax planning here is not the same as the planning is a state reception. Destination management essentially similar tax with the aim of financial management that is equally aimed to obtain liquidity and an adequate return.

Furthermore, Sophar Lumbantoruan (2000, 483) explains the purpose and function of tax planning and financial management in the form of a chart as follows.

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Tax Rate

To calculate depreciation, the depreciation rate and the benefits of tangible fixed assets as follows (Waluyo119):

Group Wealth tangible	Benefit Period	Depreciation Rate
		Straight Line	Balance Descending
I. Non Building Group 1 Group 2 Group 3 Group 4 II. Permanent Building Non-Permanent Building	4 yrs 8 yrs 16 yrs 20 yrs 20 yrs 10 yrs	25% 12,5% 6,25% 5% 5% 10%	50% 25% 12,5% 10% - -

1. Expenditures that can not be charged by the company.

Law. 17 In 2000 Article 9 states:

a. To determine the amount of income tax for a tax Obligation in the form of land and businesses still can not be reduced:

1) The division of profit with the name and in any form such as the dividend paid by insurance companies to policyholders, and the distribution of the remaining businesses.

2) Fees charged or issued for the benefit of private shareholders, partners or members.

3) The reserve fund or cumulation but not tertagih receivable reserves for banks and business to business lease with option rights.

4) health insurance premiums, accident insurance, life insurance, dual-purpose insurance, student insurance dues paid by the personal income tax obligation, unless paid by the employers and the premium is calculated as income for the tax obligation.

5) Compensation with respect to the work or services that are provided in the form of natura and enjoyment, except reimbursement or compensation in the form of enjoyment or natura didaerah particular and in the form of natura and enjoyment associated with the implementation of the work, which is defined with the decision of the Exchequer.

6) exceeds the amount paid to equity shareholders or to the parties that have a special relationship as a reward in connection with the work done.

7) Property that dihibahkan, assistance or donations.

8) Income Tax.

9) Fees charged or issued for the purposes of private Obligation Number or people.

10) Salaries paid to members of the alliance, firm or individual that limited capital is not divided into shares.

11) administrative sanctions such as interest, fines and criminal sanctions and the increase in the form of fines related to the implementation of laws in taxation.

b. Expenditure to obtain, collect, and maintain the revenue that has the benefits of more than one year may not be charged at a time, but charged through depreciation or amortization.

2. Tax Rate

According to the Law. 10, 1994, as was modified by Law no. 17 year 2000 Article 17, paragraph (1) states that the rate of tax levied on income is assessable for tax in the country and form of business is fixed as follows:

Layer Taxable Income	Tax Rate
Until the Rp. 50.000.000,- Above Rp. 50.000.000 until Rp100.000.000,- Above Rp. 100.000.000,-	10% 15% 30%

Law No. 18 Year 1994 as amended with the last 17 of Law No. 2000 states the Minister of finance authorities issued a decision on a comparison between the amount of debt and working capital for the purpose of tax calculation based on this law.

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The Theory of...

CHAPTER II

OVERVIEW REFERENCES

A. The Tax and Income Tax

1. The Number

Definition of tax according to Law. 28 of 2007 is mandatory contribution to the State by private persons or entities that are based on the force law, with not getting the reward, and used directly for the state as big as people's prosperity.

Taxes in general can mean different views of the purpose of the use of tax revenues for the state, tax is a contribution from the people to the state for the implementation of development activities of the nation. According Soemitro (2002:5), "Taxes are cash contributions to the country based on laws (which may be imposed) and does not get a reciprocal service request that can be directly indicated and used to finance public expenditure." The Andriani, who again cited by Brotodiharjo (2001:2) states "Taxes are the dues to the state may be forced to pay mandatory owing to regulations that do not get the performance back, you can directly use in the demonstration and for general fund expenditures related tasks state government to hold ".

From the above definition could be the tax is:

a. Tax is a compulsory contribution of private persons or entities to the State that are forced.

b. Taxes can be based on government regulations or with the power of law and rule implementation.

c. There is a party or be required to pay tax in accordance with the provisions that are based on calculation, in accordance with the applicable tax regulations.

d. Rewards achievement given the government for the interest and welfare of the people.

2. The Revenue

According to Haig (1921) cited by Markus and Wijana (2002:111), earnings for the purpose of taxation is the "value of money in form of additional net economic ability of a person between two points of time." According Judisseno (2001: 52) "The amount of money received by the efforts made individuals, agencies and other forms of business that can be used for economic activities such as mengkomsumsikan and / or up and increase the wealth"

Experts suggested that the definition of earnings used should not consider the source, or means of what the source of any additional ability to control goods and services can be used to meet the need, legal or illegal, lawful or unlawful, including gifts, debt redemption, and win sweepstakes others.

Definition of the law No. 7 Year 1983 that changed with the last of Law. Year 2000 is 17 "Each additional economic capability received or obtained Obligation Tax, both from Indonesia and outside Indonesia, which can be used for consumption or to increase property tax Obligation, with the name and in any form."

From the definition above can be concluded that additional revenue is the ability to meet the needs of someone living in a ekonomisnya a certain period, as long as additional capabilities in the form of money or the money can be assessed.

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Taxation Planning

CHAPTER I

INTRODUCTION

A. Background Research

Entering the era of living foundation, the development program in Indonesia will be more towards the achievement levels of prosperity and justice for all people. Financing development programs not only focus on the oil sector (oil and gas), but have started to divert to non-oil sector. One of the non oil and gas sector is taxation.

Tax is compulsory contribution to the country that by private persons or entities that are based on the force of Law, does not get the reward and used directly for the country as big as people's prosperity.

As one of the state revenues, the tax is a very appropriate choice, because the tax is a real form of community participation to finance the development, which can increase the awareness and sense of responsibility for the development. In addition, taxes are also used to pay for routine expenses such as salary payments PNS, the TNI and the police and public facilities and infrastructure.

In order to increase revenues from the taxation sector, the government has undertaken reform efforts, or whether changes to the way deregulation. Some of the efforts that the Government is to revise the Act No.6 1983 with Law No.16 of 2000 on General Taxation procedure (KUP), Act No.7 of 1983 Law No.17 year 2000 on Income Tax (Income Tax), and change the system of tax collection Official Assessment System into Self Assessment System.

With changes, so must provide facilities for the conduct of the tax liability taxation.

With the Self Assessment system, you can calculate the assessable tax way to do the analysis, adjustment, adjustments, tax planning and preparation on the transactions undertaken by the tax obligation without having to make tax evasion in violation of tax regulations.

Assessable for the body, one way that can be done is to apply a selective management of tax planning issues, including income-tax on the income and burden-the burden of the tax during the year. The goal of tax planning is to minimize taxes owing without breaching tax rules that apply.

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