Take The Tips Of A Small Business Accounting Firm

With the passing of time, sapling businesses are getting too much importance. These days, an evident thing is the upcoming of various sapling businesses and that is only because funds for establishing these businesses have become readily available in the market. Therefore, one does not need to struggle a lot to open up a new small business. However, the one thing that they need to understand is the fact, that running a business, whether big or small, is not a very easy task. One needs to be very careful while running a business and needs to take the entire task of running a business seriously. Establishing and running a small business is indeed a difficult thing because one needs to start the thing from scratch and this has to be carefully because if the base or the root is not strong, then it becomes a problem in the future. In such circumstances, taking the help of small business accounting firm is definitely a good move.

Taking the help of a small business accounting firm helps a small business to understand the various techniques and strategies that can be implemented to help the business earn good profit right at the start of establishing it. The main thing behind establishing and running a business is to earn good profit and make the organization grow. When a business becomes a loss making firm, many problems crop up. If these problems get aggravated, then the business can even get shut down. Therefore, it is very important to strategize things and implement them accordingly. This is indeed needed and a small business accounting firm knows all the strategies that need to be implemented for a small business to turn into a profit making organization.

Accounting is a huge domain and involves many things. All these things need to carefully done and the people who are associated with this department need to be thorough in their work. The work associated with this department of any firm is hectic and a bit monotonous and the people who do this work need to be good with numbers. Therefore, taking the help of a small business accounting firm helps businesses to outsource the services of professionals who are thorough with their work and who know all the aspects of this huge domain. Moreover, one needs to be careful while entering numbers in any of the books of the accountancy because one small error in entering the number could result in huge losses in the future. Therefore, accuracy is crucial for people who work in this department.

There are many firms who provide the services of small business accounting to small businesses. Their basic motto is to help these businesses grow and to help them earn profit. Earning profit is the basic necessity of any business owner and this is given full importance. Once anyone wants to establish a business, it is evident that the person wants to earn money from it. Therefore, it is important to understand the means from where profit can be earned and to eradicate all the means of incurring losses. Once these points can be understood, it becomes easy for any firm to earn profit and avoid losses.

By: Alvis Brazma
Alvis Brazma gives advice to business owners about how to manage their business efficiently without any hassles. To know more about Accounting outsourcing, Small business accounting firm, small business accounting, accounting help, bookkeeping help visit this leading internet source: http://www.impacctusa.com/

Pajak atas bunga

Beberapa hari yang lalu teman saya bertanya, bagaimana sebenarnya harus dilakukan apabila ada kasus tentang pajak atas bunga dalam konteks ada hubungan istimewa antara peminjam dan yang meminjamkan. Sepintas kelihatannya tidak ada masalah, namun karena pemahaman yang berbeda maka terjadilah perdebatan yang seru antara si Bos dengan anak buah.

Ceritanya begini :
PT A meminjamkan uang ke PT. B dengan latar belakan ada hubungan istimewa diantara keduanya. Karena sifatnya membantu PT.B yang kebetulan mengalami kesulitan Cash Flow, maka diambil kebijakan dan diputuskan bahwa pinjaman itu dikenakan suku bunga rendah.

Contohnya kira-kira seperti ini :
PT. A memberikan pinjaman sebesar 5.000.000,- ke PT. B dengan suku bunga sebsar 2%. PT. B mencatatnya di laporan keuangan sebagai biaya bunga sebesar 2% x 5.000.000 = 100.000, dan serta merta melaporkan PPh 23-nya sebesar 15% x 100.000 = 15.000

Berdasarkan UU No.17 tahun 2000 pasal 18(3),
Direktur Jenderal Pajak berwenang untuk menentukan kembali besarnya penghasilan dan pengurangan serta menentukan utang sebagai modal untuk menghitung besarnya Penghasilan Kena Pajak bagi Wajib Pajak yang mempunyai hubungan istimewa dengan Wajib Pajak lainnya sesuai dengan kewajaran dan kelaziman usaha yang tidak dipengaruhi oleh hubungan istimewa

Berkenaan dengan UU tersebut, petugas pemeriksa dari Kantor Pajak
melakukan koreksi atas perihal diatas dan menetapkan bahwa biaya bunga atas pinjaman tersebut harus dibebankan dengan tingkat suku bunga rata-rata (LIBOR) yang berlaku pada periode laporan keuangan tersebut yaitu 4% (contoh saja), sehingga perhitungannya menjadi :
- Biaya bunga 4% x 5.000.000 = 200.000
- PPh psl 23 15% x 200.000 = 30.000
Hal ini mengakibatkan wajib pajak masih terutang pajak (30.000-15.000) sebesar 15.000, dan tentunya berikut dendanya.

Nah begitu permasalahannya yang membuat pusing teman saya tadi,dan saya katakan bahwa pemeriksanya sudah betul, hanya memang pemilik uang agak sulit memahaminya, mengapa manakala dia membantu dan mempunya kebijakan seperti diatas kok malah dikenakan pajak yang lebih, itu dari sisi pemilik uang tentunya, tapi bagi sisi Negara mungkin dan memang cara berfikirnya lain.

Finance statement

As usual, at the end of year, accountants of the company always busy and hard work to prepare of annual finance statement, create tax planning and prepare corporate tax report and also composing of planning and budgeting for forward year.

In this time, let us to pay attention how accountants to provide annual finance statement on the track to avoid misunderstanding by the who use the report, as investor, bank, government, employee and also society, because the finance statement is one tool on the how to decide.

Accordingly, accountant should concern in connection with the purpose of expressing an opinion as to whether such financial statements present fairly, in all material respect, the financial position, result of operations, changes in stockholders’ equity and cash flows in accordance with generally accepted accounting principles.

Following to the above, finance statement must be represented as follows:

• full responsibility for the fair presentation of the financial statements regarding the financial position, result of operations, change in stockholders’ equity and cash flows, including the appropriate disclosure of all information required by statute

• have been prepared in accordance with generally accepted accounting principles

• supported of related data, including all minutes of meetings of stockholders and board of directors

• disclose unasserted claims or assessments in connection with litigation have been or are expected to be received that are probable of assertion if any

• free of material errors and omissions. There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements

• there have been no :
1. Fraud or irregularities involving management or employees who have significant role in the internal control structure
2. Fraud or irregularities involving those other employees and other parties that could have a material effect

• no plans or intentions that may materially affect the carrying value or classification of assets and liabilities

• The following have been properly recorded and when appropriate, adequately disclosed if any,
1. Related party transaction and related amounts receivable or payable, including sales, purchases, loans, transfers, leasing arrangements and guarantees.
2. Written or oral pledge which causes the Company’s to have future commitment.
3. Assets pledge as collateral.

• To comply with PSAK No. 48. “Impairment of Assets”, based on our review and estimates of the status of individual property, plant and equipment at the end of the year, no impairment write down should be applied to the amount recorded in the balance sheet

• There are no :
1. Violations or possible violations of laws or regulations whose effect should be considered for disclosed in the financial statements or as a basis for recording a loss contingency.
2. Other material liabilities or gain or loss contingencies that are required to be accrued or disclosed by PSAK (Indonesia GAAP) No.8 “Contingencies and Subsequent Events”, Expect as already disclosed in the financial statements.

• The Company has satisfactory title to all assets and there are no liens or encumbrances on such assets nor has any asset been pledged. All Company’s assets have been properly recorded and reported in the financial statements.

• The Company has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance. There have been no communications concerning non-compliance with requirements or regulatory authorities with respect to financial matters.

• All transaction with regard to taxation matters have been properly recorded and reported in the financial statements. All tax liabilities and taxable income have been properly computed, complied with and recorded in accordance with the existing tax laws and regulations.

• All accounting records underlie the financial statement preparation accurately and fairly reflect transactions inside the Company.

• We have identified all excess or obsolete inventories and provision, when material, has been made to reduce excess or obsolete inventories to their estimated net realizable value.

• Provision has been made for any material loss to be sustained in the fulfillment of, or from inability to fulfill, any sales commitment.

• Provision has been made for any possible losses arising from the Company’s commitment to purpose stock in excess of normal requirement or any stock with price higher then the market price.

• There is no arrangement with financial institutions involving compensating balances or other arrangement involving restrictions on cash balances and line or credit or similar arrangements.

• There have been no evens subsequent to the balance sheet date which require adjustment to or disclosure in the financial statements and related notes, except as already disclosed in the financial statements.

• The effect of economic conditions to the Company’s existence and going concern status have been disclosed in the financial statements to the extent they can be determined and estimated.

PP No.29 tahun 1996

Sekedar informasi dan referensi!!!

PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 29 TAHUN 1996
TENTANG PEMBAYARAN PAJAK PENGHASILAN ATAS PENGHASILAN DARI PERSEWAAN TANAH DAN/ATAU BANGUNAN.

Pasal 1
Atas penghasilan yang diterima atau diperoleh orang pribadi atau badan dari persewaan tanah dan/atau bangunan berupa tanah, rumah, rumah susun, apartemen, kondominium, gedung perkantoran, rumah kantor,
toko, rumah toko, gudang dan industri, wajib dibayar Pajak Penghasilan.

Pasal 2
Orang pribadi atau badan yang menerima atau memperoleh penghasilan dari persewaan tanah dan/atau bangunan sebagaimana dimaksud dalam Pasal 1 wajib membayar sendiri Pajak Penghasilan yang terutang atau dipotong oleh penyewa yang bertindak sebagai Pemotong Pajak.
Pasal 3
(1)Pajak Penghasilan atas penghasilan yang diterima atau diperoleh Wajib Pajak badan sebagaimana dimaksud dalam Pasal 1, adalah sebesar 6% (enam persen) dari jumlah bruto nilai persewaan tanah dan/atau bangunan dan bersifat final.
(2)Pajak Penghasilan atas penghasilan yang diterima atau diperoleh Wajib Pajak orang pribadi sebagaimana dimaksud dalam Pasal 1, adalah sebesar 10% (sepuluh persen) dari jumlah bruto nilai persewaan tanah dan/atau bangunan dan bersifat final.
Pasal 4
(1)Dalam hal atas penghasilan dari persewaan tanah dan/atau bangunan yang diterima atau diperoleh mulai 1 Januari 1996 sampai dengan Peraturan Pemerintah ini berlaku telah dipotong Pajak Penghasilan berdasarkan Pasal 23 Undang-undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan Undang-undang Nomor 10 Tahun 1994 yang jumlahnya sama atau lebih besar dari jumlah sebagaimana dimaksud dalam Pasal 3, maka pemotongan Pajak Penghasilan tersebut bersifat final.
(2)Dalam hal atas penghasilan dari persewaan tanah dan/atau bangunan yang diterima atau diperolehmulai 1 Januari 1996 sampai dengan Peraturan Pemerintah ini berlaku telah dipotong Pajak Penghasilan yang jumlahnya lebih kecil dari jumlah sebagaimana dimaksud dalam Pasal 3 atau belum dipotong Pajak Penghasilan, maka Wajib Pajak yang menerima penghasilan dari persewaan tanah dan/atau bangunan wajib membayar sendiri Pajak Penghasilan yang kurang atau belum dipotong sejumlah Pajak Penghasilan sebagaimana dimaksud dalam Pasal 3, dan pembayaran Pajak Penghasilan tersebut bersifat final.
(3)Apabila kewajiban sebagaimana dimaksud dalam ayat (2) tidak dipenuhi, maka penghasilan dari persewaan tanah dan/atau bangunan tersebut dikenakan pajak berdasarkan tarif umum sesuai dengan Pasal 17 Undang-undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan Undang-undang Nomor 10 Tahun 1994, dan berlaku sanksi-sanksinya sesuai dengan ketentuan yang berlaku.
Pasal 5
Ketentuan lebih lanjut yang diperlukan bagi pelaksanaan ketentuan dalam Peraturan Pemerintah ini ditetapkan oleh Menteri Keuangan.
Pasal 6
Peraturan Pemerintah ini mulai berlaku pada tanggal ditetapkan.
Agar setiap orang mengetahuinya, memerintahkan pengundangan Peraturan Pemerintah ini dengan penempatannya dalam Lembaran Negara Republik Indonesia.