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.