This document summarizes key points from a lecture on accounting for income tax in accordance with PSAK 46. It discusses temporary and permanent differences between pre-tax income and taxable income, and how these lead to deferred tax assets or liabilities. Examples are provided to illustrate deferred tax calculations for temporary differences that arise over multiple years. The document also covers topics like current and deferred tax expense/revenue, loss carryforwards, and implications of changes in tax rates.

1. Asistensi Akuntansi Keuangan 2
Pertemuan 8

2. Pengumuman
• Kuis Paralel AK2 kemungkinan akan diadakan
pada:
• Jumat, 25 Mei 2012
• Ada tugas akhir asistensi AK2
– Dikumpulkan pada saat kuis paralel

3. Accounting for
Income tax

4. Income Tax
• Diatur dalam PSAK 46
• Pretax Income/Earning Before Tax 
penghasilan kena pajak dari sisi perusahaan
• Taxable income  penghasilan kena pajak dari
sisi Dirjen Pajak
• Difference  perbedaan antara pretax income
perusahaan dengan taxable income DJP
– Temporary difference
– Permanent difference

5. Tax Code
Exchanges
Investors and Creditors
Financial Statements
Pretax Financial Income
IFRS
Income Tax Expense
Taxable Income
Income Tax Payable
Tax Return
vs.


Tax
Authority

6. Deferred Tax
• Temporary Differences  perbedaan antara
pretax income dengan taxable income, dimana
perbedaan tersebut akan teroffset seiring
berjalanya waktu  muncul deferred tax
• Contoh temporary differences
– Perbedaan metode depresiasi
– Perbedaan pengakuan pendapatan
• Permanent Differences  perbedaan antara
pretax income dengan taxable income tidak akan
terhapus

7. Temporary Differences
Revenues
Expenses
Pretax financial income
Income tax expense (40%)
$130,000
60,000
$70,000
$28,000
$130,000
2012
60,000
$70,000
$28,000
$130,000
2013
60,000
$70,000
$28,000
$390,000
Total
180,000
$210,000
$84,000
IFRS Reporting
Revenues
Expenses
Pretax financial income
Income tax payable (40%)
$100,000
2011
60,000
$40,000
$16,000
$150,000
2012
60,000
$90,000
$36,000
$140,000
2013
60,000
$80,000
$32,000
$390,000
Total
180,000
$210,000
$84,000
Tax Reporting
2011
Illustration 19-3

8. Temporary Differences
• Deferred Tax Liability  kenaikan tax payable di
masa depan
– Taxable Income < Income Tax Expense
• Deferred Tax Assets  kenaikan tax saving
(refundable) di masa depan
– Taxable Income > Income Tax Expense
Income tax expense (IFRS)
Income tax payable (tax authority)
Difference
$28,000
16,000
$12,000
$28,000
2012
36,000
$(8,000)
$28,000
2013
32,000
$(4,000)
$84,000
Total
84,000
$0
Comparison 2011

9. Deferred Tax
• Deferred Tax Assets
• Deferred Tax Liability
• Jurnal (PSAK lebih detail – current dan deferred
pisah) Current Tax Expense Xxx
Deferred Tax Assets Xxx
Deferred Tax Revenue xxx
Income Tax Payable xxx
Deferred Tax Assets Xxx
Deferred Tax Revenue xxx
Deferred Tax Expense Xxx
Deferred Tax Liability xxx

10. • Income tax payable = PPh kurang bayar
• PPh kurang bayar = pajak terutang – kredit pajak
• Net Income = EBT – (Current Tax Expense + Deferred
Tax Asset)
Current Tax Expense Xxx
Deferred Tax Assets Xxx
Deferred Tax Revenue xxx
PPh 21 xxx
PPh 23 xxx
Income Tax Payable xxx

11. Perubahan Rate Pajak
• Rate yang digunakan adalah rate saat
perbedaan temporer terpulihkan
– Dengan asumsi rate pajak sudah pasti ganti
– Jika rate pajak belum dipastikan ganti, maka pakai
current rate

12. Loss Carryforward
• Perpajakan Indonesia tidak ada Loss Carryback
• Perusahaan bisa mendapat kompensasi
kerugian dengan melakukan loss carryforward
yang menyebabkan pajak terutang di masa
depan akan lebih kecil (future tax savings)
• Jurnal (Benefit = Loss x Rate Pajak)
Deferred Tax Asset Xxx
Benefit Due to Loss Carryforward xxx