TRIDARMA PT PERPAJAKAN

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TRIDARMA PERGURUAN TINGGI

PERPAJAKAN

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Agenda

Peran Perpajakan

1

Pajak dalam Kurikulum Profesi

2

Kurikulum Perpajakan D3 - S3

3

Penelitian Perpajakan

4

Pengabdian Masyarakat Perpajakan

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PAJAK

Pajak Penerimaan

Negara

Kewajiban Badan

Kontrol Rakyat Kewajiban

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Pengajaran Perpajakan

•

Mahasiswa mampu mengidentifikasi, menghitung dan

melaporkan kewajiban perpajakan secara individu.

•

Mahasiswa mampu menyelesaikan kewajiban perpajakan entitas

(staf pajak) atau pihak lain (konsultan).

•

Mahasiswa dapat mencatat, menyajikan dan mengungkapkan

kewajiban perpajakan tersebut dalam laporan keuangan

keuangan.

•

Menumbuhkan budaya taat dalam memenuhi kewajiban pajak

•

Mahasiswa mampu menjelaskan peran pajak dalam

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Kurikulum akuntansi - IES

Kualifikasi sebagai akuntan profesional: • _{Professional values}

• _Ethics

• _Attitudes

Tiga bidang utama IES 2:



Accounting, finance, and related knowledge



Organizational and business knowledge



Information technology knowledge and competence

Keahlian/Skill (IES 3):



Intellectual skills



Technical and functional skills



Personal skills



Interpersonal and communication skills

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Accounting, finance, and related knowledge

a. financial accounting and reporting;

b.

management accounting and control;

c.

taxation;

d.

business and commercial law;

e. audit and assurance;

f.

finance and financial management; and

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Manajemen perpajakan

1. Overview KUP

2. Overview PPh

3. Overview PPN

4. Pengertian Dasar Manajemen Pajak 5. Pemilihan Sumber Pembiayaan (bagian 1) 6. Pemilihan Sumber Pembiayaan (bagian 2)

7. Tax Planning dan Pengendalian atas Penghasilan Usaha dan Penghasilan Lainnya

8. Tax Planning dan Pengendalian atas Unsur-unsur Harga Pokok Penjualan dan Pengurang Penghasilan Bruto

9. Tax Planning dan Pengendalian atas PPh Pasal 21

10. Tax Planning dan Pengendalian atas unsur-unsur objek withholding tax (selain PPh Pasal 21)

11. Tax Planning dan Pengendalian atas Pajak Pertambahan Nilai

12. Tax Planning dalam pemanfaatan tax incentives

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Kurikulum S2 Sains dan Terapan

S2 Sains

S2 Terapan

• Mampu mengembangkan teori – teori

meliputi: akuntansi keuangan / auditing / perpajakan, / akuntansi

manajemen / sistem informasi akuntansi

• Menguasai teori – teori dalam bidang

perpajakan berikut penerapannya serta menguasai analisis implikasi ekonomi, hukum, sosial, dan keperilakuan dari pilihan teori perpajakan

• Menguasai teori akuntansi keuangan /

auditing / perpajakan / akuntansi

manajemen / sistem informasi akuntansi dan disiplin ilmu lain yang relevan.

perpajakan berikut penerapannya serta menguasai analisis implikasi ekonomi, hukum, sosial, dan keperilakuan dari pilihan teori perpajakan

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Kurikulum S3 Sains

•

Mampu mengembangkan filosofi teori akuntansi baru

melalui riset, hingga menghasilkan karya ilmiah yang

original, teruji dan kontributif.

•

Mampu mengambil keputusan atas berbagai pilihan riset

akuntansi yang bersifat holistik dengan pendekatan

interdisiplin, multidisiplin, transdisiplin,dan atau

multiparadigma.

•

Mampu memimpin pengembangan riset akuntansi

berdasarkan filosofi yang relevan, sehingga bermanfaat

bagi ilmu pengetahuan dan kemaslahatan umat manusia.

•

Mampu mempublikasikan hasil riset akuntansi secara

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Agenda

Perkembangan Penelitian Pajak terkini

1

Penelitian pajak di Indonesia

2

3

4

Metodologi Penelitian

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Penelitian Pajak

•

Penelitian pajak sebelum pertengahan 1980 menurut

Shackelford dan Shevlin (2001) dikategorikan menjadi:

–

legal research

,



mengevaluasi efek pajak pada transaksi

exogenous

,

dan biasanya dipublikasikan pada jurnal hukum; dan

–

policy studies

,



mengevaluasi distribusi atau efisiensi efek pajak,

biasanya dipublikasikan di jurnal akuntansi publik.

•

Riset banyak dijumpai dalam jurnal akuntansi seperti TAR, JAR,

JAE.

•

Riset pajak bersifat multidisipliner sehingga dikaitkan dengan

makro ekonomi, perilaku, kebijakan publik



National Tax

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Penelitian Pajak

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Klasifikasi Penelitian Pajak

•

Klasifikai penelitian pajak menurut Shevlin (1999)

–

Riset kebijakan



bagaimana pajak meningkatkan aktivitas

ekonomi, mendistribusikan kekayaan dan bagaimana

meningkatkan pajak. Evaluai atas kebijakan pajak apakah

dapat mencapai tujuannya. (JATA & NTJ)

–

Perencanaan pajak



bagaimana individu dan perusahaan

merespon peraturan pajak.

–

Kepatuhan pajak



judgemnet and decision making

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Klasifikasi Penelitian Pajak

•

Klasifikasi penelitian pajak menurut Shacklelford dan Shevlin

(2001)

–

Trade off pajak dan non pajak



Perencanaan pajak mempengaruhi

pilihan akuntansi keuangan dan pertimbangan akuntansi keuangan

mempengaruhi perencanaan pajak (tidak independen)

• _{Pelaporan keuangan (inventory, intertemporal income shifting,} • _{Agency cost}

–

Pajak dan penilaian saham



dampak pajak atas M&A, capital

structure, pengaruh pajak investor terhadap harga saham

–

Multijurisdictional



perusahaan multinasional dan perusahaan

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•

Klasifikasi penelitian pajak menurut Hanlon dan Heitzman

(2010) :

–

peran informasi beban pajak penghasilan



perbedaan antara laba

akuntansi dengan penghasilan kena pajak terkait dan implikasinya

terhadap pelaporan keuangan;

–

tax avoidance

(penghindaran pajak) perusahaan;

–

efek pajak terhadap pengambilan keputusan

perusahaan termasuk

investasi, struktur modal, dan bentuk organisasi, serta kebijakan pajak

mana yang efektif dilihat dari implikasi nyatanya terhadap keputusan

perusahaan.

–

pajak investor

(

investor level taxes

) dan

penilaian aset

(

asset pricing

)

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•

Klasifikasi penelitian akuntasi pajak menurut Graham et al

(2012) :

–

earnings management



valuation allowance, diskresi

pelaporan beban pajak,pendapan

–

hubungan antara perbedaan nilai buku dengan nilai pajak

(

book-tak differences

) dengan karakteristik/kualitas laba;

dan

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Metodologi Penelitian Pajak

•

Coyne (2010)

–

Analitis

–

Archival / empiris

–

Eksperimental

–

Metode lainnya

•

Klasifikasi lain

–

teoritis, normatif

–

Behavioral / judgement and decision making

–

Review / deskriptif

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Book Tax Different / Gap

PSAK Undang-Undang

AKUNTANSI PAJAK

PERBEDAAN

Permanen Temporer

Pajak Tangguhan:

 _Aktiva/utang

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A Review of Tax Research

Michelle Hanlon and Shane Heitzman,

Journal of Accounting and Economics

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Review Tax Research

Review Tax

Research

The informational

role of accounting

for income taxes

corporate tax

avoidance

Taxes, book-tax

tradeoffs, and real

corporate decisions

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Introduction

•

Shackelford and Shevlin (2001)

limit their review to research

published in accounting outlets and describe the development of

the relatively young archival, microeconomic-based income tax

literature that arose from the Scholesand Wolfson framework.

•

Maydew(2001)

emphasizes the need for tax researchers in

accounting to think more broadly and to incorporate more

theory and evidence from economics and finance.

•

Tax research has along history in many disciplines.

•

The goal in this paper is to integrate the theoretical and

empirical tax research from

accounting

,

economics

, and

finance

,

to summarize what is known and unknown, and to offer

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Informational role of AFIT

Summary and

The informational role

of accounting for

income taxes

Sources of

differences between

book and taxable

income

A taxonomy of the literature and review of the evidence

• _{Inferences from book-tax}

differences about current and future earnings.

• _{Are earnings managed}

through the tax accounts?

• _{Do changes in the valuation}

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Tax Avoidance

Summary and

suggestions for the

future

corporate tax

avoidance

Measuring tax avoidance Effective tax rate measures

• _{Effective tax rate measures} • _{Long-run effective tax rates} • _{Book-tax differences}

• _{Discretionary or ‘‘abnormal’’}

measures of tax avoidance

• _{Unrecognized tax}

• _{Tax shelter firms benefits}

(UTB)

Determinants of tax

avoidance

Theory of corporate tax

avoidance

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Pengukuran Tax Avoidance

Metode

Pengukuran Cara Perhitungan Keterangan

GAAP ETR Total tax expense per dollar of pre-tax book income

Current ETR Current tax expense per dollar of pre-tax book income

Cash ETR Cash tax paid per dollar of pre-tax book income

Long-run cash

ETR Sum of taxes paid per over n years divided by the sum of pre-tax earnings over n years

ETR Differential Statutory ETR- GAAP ETR The differences of between the statutory ETR and the firm´s GAAP ETR

DTAX Error term from following regression : ETR differential

x Pre-tax book income = a +b x controls + e The unexplained portion of the ETR differential Metode

Pengukuran Cara Perhitungan Keterangan

GAAP ETR Total tax expense per dollar of pre-tax book income

Current ETR Current tax expense per dollar of pre-tax book income

Cash ETR Cash tax paid per dollar of pre-tax book income

Long-run cash

ETR Sum of taxes paid per over n years divided by the sum of pre-tax earnings over n years

ETR Differential Statutory ETR- GAAP ETR The differences of between the statutory ETR and the firm´s GAAP ETR

DTAX Error term from following regression : ETR differential

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Tax Avoidance

Metode

Pengukuran Cara Perhitungan Keterangan Total BTD Pre-tax book income – ((U.S. CTE + Fgn CTE / U.S. STR)

– (NOL_t – NOL_t-1)) The total differences between book and taxable incomes Temporary BTD Deferred tax expense/ U.S. STR

Abnormal total

BTD A measure of unexplained total book-tax differences Unrecognized

tax benefit Disclosed ammount post-FIN-48 Tax liability accrued for taxes not yet paid on uncertain positions

Tax shelter

activity Indicator variable for firms accused of engaging in a tax shelter Firms identified via firm disclosures, the press, or IRS confidential data

Marginal tax

rate Simultated marginal tax rate Present value of taxes on an additional dollar income

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Tax & Corporate Decison

Capital structure

• _{Estimating the tax benefit of}

debt

• _{Measuring leverage}

• _{Summary and thought for}

the future

• _{Payout policy}

Taxes, book-tax

tradeoffs, and real

corporate decisions

Investment

• _{Theory of investment}

and taxes: a brief background

• _{Taxes and investment:}

some evidence

• _{Investment in}

intangibles

• _{Investment location}

decisions

• _{The reinvestment or}

repatriation decision

• _{Corporate inversions to}

tax havens

Organizational form

 _{The choice of}

Taxes and other dec: transfer pricing,

aquistioan and compensation

 _{Transfer pricing}

 _{Merger and aquisition}  _Executive

compensation

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Tax & Aset Pricing

Remaining issues and Ques for future research

• _{How relevant the}

marginal investor?

• _{Are dividend taxes priced}

differently across firms

• _{Asset pricing in the open}

Investor-level

taxes and asset

prices

Deviden taxation

• _{The economic effects of}

dividen taxation: a brief introduction

• _{Log-horizon returns: the}

effect of dividend yiled on expected returns

• _{Event study predictions:}

the valuation of dividend tax rate change

• _{Ex-devidend day study} • _{Evidence from valuation}

models

• _Summary

Capital gains taxation: capitalization & lock-in

• _{Capital gains taxes and}

expected return

• _{Stock market realization}

and lock-in effect

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Research in Accounting for Income Taxes

Research in

Accounting for

Income Taxes

Earnings

management

The association

between

book-tax differences

Earnings

characteristics, and

the equity market

pricing of

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Tema Penelitian Pajak

•

Faktor yang mempengaruhi BTD/BTG



value relevant tax

information

•

BTD



Tax Avoidance

–

Agency



ownership

–

Ethic



governance, CSR

•

BTD



Tax Management

–

Earning management

•

Tax sheltering

•

International Tax –

–

Income shifting



transfer pricing

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Overview Tax Research

•

A review of Tax Research, Michelle Hanlon and Shane Heitzman, Journal of

Accounting and Economics (2010) (50) 127-178.

•

Research in accounting for income taxes, John R.Graham, Jana S.Raedy ,

Douglas A.Shackelford Journal of Accounting and Economics (2011) Nov.

412-434.

•

The Future of tax Reserach: From an Accounting Proffessor’s Perspective,

Terry Shevlin, the Journal of the American Taxation Association, Fall 2007;

87

•

Empirical tax research in accounting Douglas, “A.Shackelford, Terry Shevlin,

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BTD & ETR

•

Determinants of the Variability in Corporate Effective Tax Rates, Evidence

from Longitudinal Data, Sanjay Gupta and Kaye Newberry, Journal of

Accounting and Public Policy, 16, (1997), 1-34.

•

Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?,

Sean T. McGuire, Thomas C. Omer, Dechun Wang, The Accounting Review,

Vol. 87, No. 3, 2012, pp. 975–1003.

•

Determinants of the variability in corporate effective tax rates and tax

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BTD & QUALITY OF INCOME

• _{Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings}

Persistence, Bradley Blaylock, Terry Shevlin, Ryan J. Wilson, The Accounting Review, Vol. 87, No. 1 (2012), pp. 91–120

• _{Taxable Income as a Performance Measure:The Effects of Tax Planning and}

Earnings Quality, Benjamin C. Ayers, John Xuefeng Jiang and Stacie K Laplante, Contemporary Accounting Research, Vo 26, No 1 (Spring 2009) pp. 15-54

• _{The Persistence and pricing of earning accrual, and cash flows when firms have}

large book tax difference, Michelle Hanlon, The Accounting Review, Vol 80 No 1, (2005) pp 137-166.

• _{The Persistence, Forecasting and Valuation Implication of Tax Change}

Component of Earnings, Ancrew P. Shmidt, The Accounting Review, May 2006:81

• _{An uninteded consequence of book-tax conformity: A loss of earnings}

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BTD & ASET PRICING

•

Uday Chandra and Byung T. Ro, The Association between Deferred Taxes

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Tax Avoidance & Earning Management

• _{Can book–tax differences capture earnings management and tax Management?}

Empirical evidence from China, Tanya Tang, Michael Firth, The International Journal of Accounting 46 (2011) 175–204.

• _{Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting,}

Mary Margaret Frank, Luann J. Lynch, Sonja Olhoft Rego, The Accounting Review, 2009, Vol 84 No 2 pp.467-496

• _{Creating a Bigger Bath Using the Deferred Tax Valuation Allowance, Theodore E.}

Christensen, Gyung H. Paik and Earl K. Stice,Journal of Business Finance & Accounting, 35(5) & (6), 601–625, June/July 2008.

• _{Earning Management: New Evidence Based on Deferred Tax Expense, John}

Philips and Porton Pincus, Sonja Ofhoft Rego, The Accounting Review, Apr 2003:78.

• _{Dhaliwal, D., C Gleason, dan L. Mills. (2004).}_{Last chance earnings management:}

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Tax Behavior

• _{The impact of audit risk, materiality and severity on ethical decision making:} An analysis of the perceptions of tax agents in Australia, Rex Marshall, Malcolm Smith, Robert Armstrong, Managerial Auditing Journal, 21 5, 2006, 497-519 • _{Social responsibility, Machiavellianism and tax avoidance: A study of Hong}

Kong, tax professionals, William E. Shafer, Richard S. Simmons, Accounting, Auditing & Accountability Journal, Vol. 21 Iss: 5, (2008), pp. 695 – 720.

• _{The importance of faith: Tax Morale and religiosity, Benno Torgler, Journal of} Economic Behavior & Organization, 2006:81-109

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Tax Avoidance, CG, CSR

•

Tax avoidance, tax management and corporate social responsibility, Fariz

Huseynov, Bonnie K. Klamn, Journal of Corporate Finance, 18 (2012),

804-827

•

Minnick, Kristina dan Tracy Noga. (2010). Do Corporate Governance

Characteristics Influence Tax Management?.

Journal of Corporate Finance,

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International Tax

• _{The determinants of thinly capitalized tax avoidance structures: Evidence from} Australian firms, Grantley Taylora, Grant Richardsonb, Journal of International Accounting, Auditing and Taxation 22 (2013) 12– 25.

• _{The demand for tax haven operations, Mihir A. Desai, C. Fritz Foley, James R.} Hines Jr. Journal of Public Economics 90 (2006) 513– 531.

• _{International Corporate Tax Avoidance Practices: Evidence from Australian} Firms, Grantley Taylor and Grant Richarson, The International Journal of Accounting, 47 (2012) 469–496.

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Book Tax Gap

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Book Tax Gap

Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings

Persistence, Bradley Blaylock, Terry Shevlin, Ryan J. Wilson, The Accounting

Review, Vol. 87, No. 1 (2012), pp. 91–120

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Book Tax Confirmity

Atwood, T.J., Drake, M.S., & Myers, L.A. (2010). Book-tax conformity, earnings

persistence and the association between earnings and future cash flows.

Journal of Accounting and Economics

, 50, 111–125.

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Book Tax Confirmity

Home country tax system Characteristics and corporate tax avoidance:

international Evidence, T.J. Atwood, Michael S. Drake, James N. Myers Linda

A. Myers,

The Accounting Review

, ol 87, No 6 (2012) pp.1831-1860

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TERIMA KASIH

Profesi untuk

Mengabdi pada

Negeri

Dwi Martani

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TERIMA KASIH

S U M A T E R A _{K A L I M A N T A N}

J A V A