STANDAR AKUNTANSI KEUANGAN (SAK)
DENGAN UNDANG - UNDANG PPH 1994 TERHADAP
LAPORAN KEUANGAN PT ”X ” DI SURABAYA
S K R I P S I
D I A J U K A N UNTUK M E M E N l / H I S E B A G I A M P E R S Y A R A T A N D A L A M M E M P E R O L E H G E L A R S A R J A N A E K O N O M 1
J U R U S A N A K U N T A N S I
D I A JU K A N OLEH
EMILIANA F IB R IYA N T I
No. Pok o k : 048812824
K E P A D A
FA K U LTA S EK O N O M I UNI VERSI TAS A I RLA N G G A S U R A B A Y A
1 9 9 5
SKRI P S I
P ENGARUH P ERBEDAAN KONS EP ANTARA
S TANDAR AKUNTANS I KEUANGAN ( SAK) DENGAN UNDANG- UNDANG PPH
1 9 9 4 TERHADAP LAP ORAN KEUANGAN PT ' X DI S URABAYA
DI AJ UKAN OLEH :
EMI LI ANA F I BRI YANTI
NO. P OKOK : 0 4 8 8 1 2 8 2 4
TELAH DI SETUJ U. I DAN DI TERI MA DENGAN BAI K OLEH
Dr s . BUDI S ETI ORAHARJ O, AK TANGGAL i s
KETUA J URUS AN
Al h a md u l i l l a h , p u j i s y u k u r k e h a d i r a t A 1 1 o h S WT .
v a n a 1 e 1 a h me? n g a n u 13 e r a h k a n h a. d a y a h s c? r t a i n a y a h -- N y a
s e h i n g g a p e n u l i s d a p a t me n y e l e s a i k a n s k r i p s i i n i .
Ra s a h o r ma t d a n t e r i ni a ka s i . h p e r k e n a n k a n 1 a h p e n u - -
} i.'-r- s a mp a i k a n p a d a :
1. f t a p a k Dr 5 . Ec . P u d i Si : >l . . i Dr a ha r d j d y a n g d e n g a n
p e n u h p e r h a t i a n t e l a h me mb i / n b i n g d a n me n g a r a h k a n
p e n u l i s d a l a m me r i y i i s u n s k r i p s i i n i .
2 . I f ou Ha r i a t i . Hr a mz e n s s e b a g a i Do s e n wa 1 i s e k a 1 i g u s
k e t . u a j u r n Ba n y a n g t e I a h me mb e r ! mo t ! va s »i p a d a
p e n u l i e u n t u k s e g e r a in 0 n y e I e s a .i k a n s k r i. p *? i i. n i «
3 . B a p a k - b a p a k d a n I b u - . i b u s t a f f p e n g a j a r p a d a
F a k u 1 1 a s F.' k o n o m .i y a n g d 0 n g a n p e n u h d e d i k a «• i
t e l a h me mb . i mb i n g d a n ni e mbi ( i c \ p e n u l i s ! ~. e l a ma
me n e mp u h s t u d . i d i F a k u I t a s E k o n o mi L) n i v e r ' s i a
Ai . r .1 a n ye:) a ,
4. Ba p a k Di r wkt . Li r P T. ' X' b e s e r t a •.!. u r u 11 k . a r y a i Mu
n y a y a n g t e l a h me mb a n t u p e n u I i s a n d a l a m p e n y e -
1 e s a i a n s k r i. p s i i n i .
f 5. S e mu a p i h a k . y a n g t e l a h me mb a n t u b a i k m<j r i I
ma u p u n ma i . e r . i i l s e h i n g g a s k r i p s i i n i d a p a t . t e r
s e l e s a i k a n „
Da l a m k e s e mp a t a n i n i p u l a p e r k e n a n k a n l a h p e m. Ui . *-
me n y a mp a i k a n r a s a h o r ma t s e r t a t e r i ma k a s i h y a n g s e d a .
s e r t a I q b a l Ro ma d l o n dar i s a u d a r a - s a u d a r a p e n u l i s Ya t i ,
Y u s , Na n g d a n Ad e y a n g d e n g a n p e n u h k a s i h t e l a h m e m o.
1.1 v a s i d a n me m b a n t u p e n u l i s d a l a m m e n u n t u t i l m u d a n
mt-iH-.’m p u h k e h i d u p a n i n i .
D e n g a n B e g a !L a it p a y a d a n k o m a m p u a n p e n u 1 i s b o r u -
sa I’) a m(••'n y u s u n s k r i p s i i n i , n a m u n k a r e n a k & t e? i" b a 1: a a n
y a n g a d a p a d a p e n u 1 i s , m a k a s k r i p s i i n i t e r w u j u d d w n g a n
s e g a l a k e k u r a n g a n n y a b a i k . i . s i m a u p u n b e n t u k y a n g j a u h
d a r .i k g? s e? m p u r n a a n .
Ak h i r n y a , s e m o ga k a r y a t u \ i s y a n g se c l e r I •»a n a i n ;i.
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l . ' . , _ a b a M e n u r u t P e r h i t u n g ? . n F e r p a j a k . * n . . . , 3 0
. P e r b e d a a n a n t a r j i L a b a M e i ' . u r u t . f . * u r < - -
t a n s i K o . r i e r s i a l a e n g c - . n _ a o a r r i e n u t u t .
A k u n t a n s i F i s k a l s e r t a P e n g a r u nn .',h
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DAF TAR TABEL
No. Ta b e l Ha l a ma n
1. Ne r a c a 3 1 De s e mb e r 1 9 9 1 . . . 6 3
2. P e r h i t u n g a n Ru g i La b a . . . 65
3. P e n j u a l a n . . . 6 6
4. Ha r g a P o k o k P e n j u a l a n . . . 6 7
5. Be b a n P e n j u a l a n . . . 6 8
6. Be b a n Ad mi n i s t r a s i d a n Umu m .. . . 7 0
7. P e r h i t u n g a n Ru g i La b a . . . 76
8. P e n y u s u t a n Ak t i v a Te t a p Ol e h PT ' X' . . . 7 8
9. S k e d u l P e n y u s u t a n Ak t i v a Te t a p Ol e h P e r
DAF TAR GAMBAR
Ha l a ma n
Ga mb a r 1. S t r u k t u r Or g a n i s a s i PT ' X' . . . 5 2
Un s u r u t a ma d a n p e n t i n g da r i ' l a p o r a n k e u a n g a n
a d a l a h p e n d a p a t a n . Ka r e n a p e n d a p a t a n d a p a t d i a n g g a p s e b a
g a i p r o d u k p e r u s a h a a n . Te t a p i k o n s e p p e n d a p a t a n i t u s e n -
d i r i me mp u n y a i d e f i n i s i y a n g b e r b e d a , k a r e n a s e r i n g d i -
k a i t k a n d e n g a n p r o s e d u r a k u n t a n s i t e r t e n t u . P e n d a p a t a n
me mp u n y a i b e r b a g a i k e g u n a a n me n u r u t b e r b a g a i k o n t e k s ,
p e n d a p a t a n u mu mn y a d i a n g g a p s e b a g a i d a s a r p e r p a j a k a n ,
s u a t u f a k t o r p e d o ma n i n v e s t a s i d a n p e n g a mb i l a n k e p u t u s a n .
Un t u k s e l a n j u t n y a p e n u l i s h a n y a a k a n me n e k a n k a n
p e n d a p a t a n s e b a g a i d a s a r p e r p a j a k a n , d i ma n a me r a s i o n a l i s a -
s i k a n e k s i s t e n s i d a r i p e n g e r t i a n p e n d a p a t a n i t u s e n d i r i .
De n g a n me me r i k s a b e b e r a p a s e g i k o n s e p p e n d a p a t a n me n u r u t
a k u n t a n s i f i s k a l d a n p e n g a k u a n p e n d a p a t a n b e r d a s a r k a n
a k u n t a n s i k o me r s i a l . P e n d a p a t a n t e l a h d i p e r t i mb a n g k a n
s e b a g a i s u a t u d a s a r p e r p a j a k a n d a n p e n d i s t r i b u s i a n k e mb a l i
k e k a y a a n d i a n t a r a i n d i v i d u a l . Ol e h k a r e n a i t u s u a t u v e r s i
p e n d a p a t a n y a n g d i k e n a l s e b a g a i " p e n d a p a t a n k e n a p a j a k " ,
d i h i t u n g s e s u a i a t u r a n y a n g d i t e n t u k a n o l e h u n d a n g - u n d a n g
p e r p a j a k a n p e me r i n t a h .
P e n d a p a t a n me n u r u t p e n g e r t i a n S AK a d a l a h :
Ar u s ma s u k b r u t o d a r i ma n f a a t e k o n o mi y a n g t i mb u l d a r i
a k t i f i t a s n o r ma l p e r u s a h a a n s e l a ma ? a t u p e r i o d e , b i l a
a r u s ma s u k i t u me n g a k i b a t k a n k e n a i k a n e k u i t a s , y a n g
t i d a k b e r a s a l d a r i k o n t r i b u s i p e n a n a ma n mo d a l .
1 J , I k a t a n Ak u n t a n I n d o n e s i a , S t a n d a r Ak u n t a n s i Ke u a
n g a n , 1 9 9 4 , h a l . 2 3 . 3
t e l a h t e r j a d i p e n e n t u a n h a r g a y a n g t i d a k wa j a r ( n o n a r m' s
l e n g h t p r i c e ) , y a n g d a l a m d u n i a b i s n i s l e b i h d i k e n a l
d e n g a n i s t i l a h t r a n s f e r p r i c i n g .
Ol e h k a r e n a i t u d a l a m p e n g h i t u n g a n p a j a k u n t u k me -
n e n t u k a n b e r a p a s e b e n a r n y a p a j a k t e r h u t a n g a t a s t r a n s a k s i -
t r a n s a k s i y a n g d i l a k u k a n d e n g a n p i h a k y a n g me mp u n y a i
h u b u n g a n i s t i me wa , p e r l u d i t e n t u k a n h a r g a y a n g wa j a r
( a r m' s l e n g h t p r i c e ) a t a s t r a n s a k s i - t r a n s a k s i t e r s e b u t .
1 . 2 . P e r u mu s a n Ha s a l a h
Ad a n y a p e r b e d a a n a n t a r a a k u n t a n s i f i s k a l d a n
a k u n t a n s i k o me r s i a l , me n g a k i b a t k a n t e r d a p a t n y a d u a j e n i s
p e n g e r t i a n p e n d a p a t a n . Ya i t u p e n d a p a t a n me n u r u t a k u n t a n s i
k o me r s i a l & p e n d a p a t a n me n u r u t a k u n t a n s i f i s k a l . At a s
p e r b e d a a n i n i , PT " X" d a l a m me n g h i t u n g l a b a k e n a p a j a k
t e l a h me l a k u k a n s e b a g i a n r e k o n s i l i a s i , t e t a p i d i s i s i l a i n
ma s i h a d a p e r b e d a a n a k u n t a n s i k o me r s i a l d a n a k u n t a n s i
f i s k a l y a n g b e l u m d i r e k o n s i l i a s i , s e h i n g g a b e b a n p a j a k
p e n g h a s i l a n p e r i o d e b e r j a l a n t i d a k me n a mp a k k a n j u ml a h y a n g
wa j a r .
Ma s a l a h l a i n y a n g t e r d a p a t d a l a m PT " X“ a d a l a h
b a h wa PT " X" me mp u n y a i p e r u s a h a a n a f i l i a s i y a n g s e l a ma
t a h u n b e r j a l a n b a n y a k t e r j a d i t r a n s a k s i a n t a r a k e d u a n y a .
Ha r g a y a n g d i t e n t u k a n a n t a r a n g g o t a a f i l i a s i s e r i n g k a l i
t i d a k s a ma d e n g a n h a r g a y a n g b e r l a k u u mu m, a t a u d e n g a n
p e r k a t a a n l a i n t e l a h t e r j a d i h a r g a y a n g t i d a k wa j a r ( n o n
- P e n e n t u a n h a r g a b a r a n g .
- P e r h i t u n g a n p e mb e b a n a n b i a y a t i d a k l a n g s u n g y a n g
d i a l o k a s i k a n d a r i p e r u s a h a a n a f i l i a s i , s e p e r t i :
b i a y a u mu m a d mi n i s t r a s i , b i a y a p e n j u a l a n , b i a y a k o n s u l t a n a h l i , d l l .
- P e n e n t u a n b e s a r n y a b u n g a p i n j a ma n .
- d l l .
1 . 3. Tu j u a n P e n e l i t i a n
Tu j u a n y a n g i n g i n d i c a p a i d a l a m p e n e l i t i a n i n i
a d a l a h me mb e r i k a n p e n g e r t i a n y a n g j e l a s t e n t a n g b a g a i ma n a
p e n g a r u h p e r b e d a a n a n t a r a a k u n t a n s i f i s k a l d e n g a n a k u n t a n
s i k o me r s i a l t e r h a d a p p e n g h a s i l a n k e n a p a j a k , k h u s u s p a d a
p e r u s a h a a n b e r a f i l i a s i .
1 . 4. Ha n f a a t P e n e l i t i a n
Ma n f a a t y a n g i n g i n d i c a p a i d a l a m p e n e l i t i a n i n i
a d a l a h :
1. Ba g i p e n u l i s s e n d i r i , d e n g a n p e n e l i t i a n i n i p e n u l i s
d a p a t me n e r a p k a n t e o r i - t e o r i y a n g t e l a h p e n u l i s
t e r i ma d a n p e l a j a r i s e l a ma i n i d e n g a n a p a y a n g
d i j u mp a i d a l a m me n g a d a k a n p e n e l i t i a n s e c a r a l a n g s u n g
d i p e r u s a h a a n .
2. Ba g i p e r u s a h a a n , d i h a r a p k a n s a r a n - s a r a n y a n g p e n u l i s
k e mu k a k a n p a d a a k h i r d a r i s k r i p s i i n i d a p a t d i p a k a i
s e b a g a i b a h a n p e r t i mb a n g a n d a l a m p e n y e mp u r n a a n
3. Ba g i p e me r i n t a h , d i h a r a p k a n d a p a t me mb e r i k a n ma s u k a n
t e r h a d a p p e r l u n y a p e r a t u r a n - p e r a t u r a n p e r p a j a k a n ,
k h u s u s t e r h a d a p p e r u s a h a a n - p e r u s a h a a n g r o u p .
4. Ba g i p i h a k l a i n , d a p a t me mb e r i k a n t a mb a h a n p e n g e t a h u -
a n t e n t a n g p e n d a p a t a n , b a i k p e n d a p a t a n me n u r u t a k u n
t a n s i k o me r s i a l ma u p u n p e n d a p a t a n . me n u r u t a k u n t a n s i
f i s k a l , k h u s u s n y a d a l a m h u b u n g a n n y a d e n g a n p e n g h i -
t u n g a n p a j a k p e n g h a s i l a n .
1 . 5 . S i s t e ma t i k a S k r i p s i
Ag a r s e t i a p p e mb a c a d a p a t me n g e t a h u i u r u t - u r u t a n
p e mb a h a s a n d i d a l a m s k r i p s i , ma k a d i b a wa h i n i p e n u l i s a k a n
me n c a n t u mk a n s i s t e ma t i k a d a r i s k r i p s i i n i . S k r i p s i i n i
a k a n t e r d i r i a t a s 4 ( e mp a t ) b a b d e n g a n u r u t - u r u t a n s e b a g a i
b e r i k u t :
Ba b I : P e n d a h u l u a n
Ba b i n i me n j e l a s k a n s e c a r a g a r i s b e s a r i s i d a r i
s k r i p s i s e c a r a k e s e l u r u h a n y a n g me l i p u t i : l a t a r
b e l a k a n g ma s a l a h , p e r u mu s a n ma s a l a h , t u j u a n
p e n e l i t i a n , ma n f a a t p e n e l i t i a n , s i s t e ma t i k a
s k r i p s i , h i p o t e s i s , s e r t a me t o d e p e n e l i t i a n y a n g
me n c a k u p s c o p e a n a l i s a , j e n i s d a n s u mb e r d a t a ,
p r o s e d u r p e n g u mp u l a n d a t a d a n t e k n i k a n a l i s a .
Ba b I I : Ti n j a u a n P u s t a k a
Ba b i n i me n g u r a i k a n t e o r i - t e o r i y a n g b e r h u b u n g a n
d e n g a n ma s a l a h - ma s a l a h y a n g a k a n d i b a h a s
La b a me n u r u t p e r h i t u n g a n a k u n t a n s i k o me r s i a l ,
La b a me n u r u t p e r h i t u n g a n a k u n t a n s i f i s k a l ,
P e r b e d a a n a n t a r a l a b a me n u r u t a k u n t a n s i
k o me r s i a l d e n g a n l a b a me n u r u t p e r h i t u n g a n
a k u n t a n s i f i s k a l , Al o k a s i p a j a k p e n g h a s i l a n
a k i b a t a d a n y a p e r b e d a a n a n t a r a l a b a me n u r u t
a k u n t a n s i k o me r s i a l d e n g a n , l a b a me n u r u t
a k u n t a n s i f i s k a l & p e n y a j i a n y a d i d a l a m l a p o r a n
k e u a n g a n , d i s e r t a i j u g a b a h a s a n t e n t a n g UU n o 7/
1 9 9 4 t e n t a n g P a j a k P e n g h a s i l a n d a n S u r a t Ed a r a n
( SE) Di r j e n P a j a k y a n g me n g a t u r t e n t a n g h u b u n g a n
i s t i me wa .
Ba b I I I : Ga mb a r a n u mu m & p r o s e d u r a k u n t a n s i PT " X“ y a n g
me l i p u t i t i n j a u a n u mu m p e r u s a h a a n , me n c a k u p
Be n t u k b a d a n u s a h a d a n k e d u d u k a n h u k u m, Bi d a n g
u s a h a , S t r u k t u r p e r mo d a l a n , Ke g i a t a n o p e r a s i o n a l
d a n p r o s p e k u s a h a , S t r u k t u r o r g a n i s a s i , j u g a
d i p a p a r k a n . P r o s e s a k u n t a n s i y a n g d i l a k s a n a k a n
PT " X" » y a n g me mb u a t b u k u h a r i a n , b u k u t a mb a h a n ,
b u k u p e mb a n t u s e r t a b u k u b e s a r .
Ba b I V : An a l i s a , p e mb a h a s a n d a n p e me c a h a n ma s a l a h s e r t a
p e n g u j i a n h i p o t e s a .
Ba b i n i b e r i s i a n a l i s a & p e mb a h a s a n p e r ma s a l a h a n
s e r t a b a g a i ma n a p e me c a h a n n y a , j u g a p e n g u j i a n
h i p o t e s a , d e n g a n c a r a me n g a d a k a n c o mp a r a t i v e
k e n y a t a a n y a n g d i j u mp a i d i l a p a n g a n . Ba b i n i
a k a n d i a k h i r i d e n g a n d i k e mu k a k a n n y a j a l a n k e l u a r
d a r i p e r ma s a l a h a n y a n g a d a me l a l u i p a n d a n g a n
t e o r i t i s & p r i n s i p - p r i n s i p a k u n t a n s i y a n g l a z i m.
Ba b V : Ke s i mp u l a n d a n s a r a n
Ba b i n i b e r i s i k e s i mp u l a n a t a s p e mb a h a s a n -
p e mb a h a s a n p a d a b a b Lb a b s e b e l u mn y a , s e r t a s a r a n -
s a r a n p e n u l i s u n t u k p i h a k - p i h a k y a n g b e r k e p e n -
t i n g a n .
1 . 6 . Hi p o t e s a
Da r i p e r ma s a l a h a n - p e r ma s a l a h a n y a n g a d a , ma k a
d e n g a n me n g h i t u n g s e l i s i h b e s a r n y a l a b a me n u r u t a k u n t a n s i
k o me r s i a l d a n l a b a me n u r u t a k u n t a n s i f i s k a l , d i p e r l u k a n
me mb u a t r e k o n s i l i a s i . S e l i s i h a n t a r a p a j a k p e n g h a s i l a n
y a n g d i h i t u n g , d i k o r e k s i k a n k e s a l d o l a b a y a n g d i t a h a n ,
p a d a t a h u n i t u j u g a . J a d i d a l a m me n g h i t u n g d a n me n c a t a t
p a j a k p e n g h a s i l a n b e r d a s a r k a n l a b a k e n a p a j a k me n u r u t
a k u n t a n s i f i s k a l , p e r u s a h a a n t e t a p me n y a j i k a n l a p o r a n
k e u a n g a n me n u r u t a k u n t a n s i k o me r s i a l .
1 . 7 . He t o d e P e n e l i t i a n
1 . 7 , 1 . J e n i s d a n S u mb e r Da t a
J e n i s d a t a y a n g p e n u l i s k u mp u l k a n me r u p a k a n
d a t a k u a n t i t a t i f , y a n g a r t i n y a d a t a y a n g
d i n y a t a k a n d e n g a n a n g k a .
l a p o r a n k e u a n g a n p e r u s a h a a n d i ma s a p e n u l i s
me n g a d a k a n p e n e l i t i a n .
1 . 7 . 2 . P r o s e d u r P e n g u mp u l a n d a n P e n g o l a h a n Da t a
Be b e r a p a p r o s e d u r y a n g p e n u l i s g u n a k a n a d a l a h
s e b a g a i b e r i k u t :
a . P r e l i mi n a r y S u r v e y
S u r v e y i n i d i l a k u k a n u n t u k me n g e t a h u i
k e a d a a n p e r u s a h a a n s e c a r a k e s e l u r u h a n
s e h i n g g a p e n u l i s d a p a t me n e t a p k a n ma s a l a h
a p a y a n g d i h a d a p i o l e h p e r u s a h a a n .
b. S t u d y Ke p u s t a k a a n
Ke g i a t a n i n i d i l a k s a n a k a n u n t u k me mp e r o l e h
d a t a - d a t a t e o r i t i s me l a l u i t e r b i t a n -
t e r b i t a n b a i k b e r u p a l i t e r a t u r ma u p u n
t e r b i t a n - t e r b i t a n l a i n n y a y a n g me mp u n y a i
r e l e v a n s i d e n g a n ma s a l a h y a n g d i b a h a s d a l a m
s k r i p s i i n i , d a n s e b a g a i t i t i k a c u a n d a l a m
me n y e l e s a i k a n p e r ma s a l a h a n .
c . S u r v e y l a p a n g a n
Da l a m t a h a p i n i p e n u l i s me n g a d a k a n p e n e l i
t i a n y a n g l e b i h me n d e t a i l d i b a n d i n g k a n
d e n g a n p e n e l i t i a n p e n d a h u l u a n , h a l i n i
d i ma k s u d k a n u n t u k me mp e r o l e h d a t a - d a t a y a n g
d i p e r l u k a n d a l a m p e mb a h a s a n s k r i p s i i n i .
1 . 7 . 3 . Te k n i k An a l i s a
Da l a m p e n u l i s a n s k r i p s i i n i , p e n e l i t i a n d i l a
-n a l i s a d a t a y a i t u t e k -n i k a -n a l i s i s k u a -n t i t a t i f ,
d i ma n a s e mu a g e j a l a d i d e s k r i p s i k a n s e c a r a
v e r b a l . Ke mu d i a n d a t a - d a t a y a n g t e l a h d i p e r o -
l e h d i o l a h » d i h u b u n g k a n d a n d i b a n d i n g k a n
d e n g a n l a n d a s a n t e o r i h a s i l s t u d y k e p u s t a k a a n .
S e h i n g g a d a p a t d i k e t a h u i k e k u r a n g a n - k e k u r a n g a n
a t a u k e l e ma h a n - k e l e ma h a n y a n g a d a d a l a m
me n g h i t u n g b e s a r n y a p a j a k p e n g h a s i l a n . Ak h i r -
n y a d a r i h a s i l a n a l i s i s t e r s e b u t a k a n d i t a r i k
s u a t u k e s i mp u l a n d a n d i k e mu k a k a n s a r a n - s a r a n
d i k e mb a n g k a n b e r d a s a r k a n p e mi k i r a n y a n g l o g i s d a n o b y e k t i f s e s u a i d e n g a n k e a d a a n . ^ .
P a d a u mu mn y a l a p o r a n k e u a n g a n i t u t e r d i r i d a r i n e r a c a * d a n
p e r h i t u n g a n r u g i - l a b a s e r t a l a p o r a n p e r u b a h a n mo d a l .
Di ma n a n e r a c a me n g g a mb a r k a n j u ml a h a k t i v a , h u t a n g d a n
mo d a l d a r i s u a t u p e r u s a h a a n p a d a t a n g g a l t e r t e n t u , s e d a n g
-k a n l a p o r a n r u g i - l a b a me mp e r l i h a t k a n h a s i l - h a s i l y a n g
t e l a h d i c a p a i o l e h p e r u s a h a a n s e r t a b i a y a y a n g t e r j a d i
s e l a ma p e r i o d e t e r t e n t u , d a n l a p o r a n . p e r u b a h a n mo d a l
me n u n j u k k a n s u mb e r d a n p e n g g u n a a n a t a u a l a s a n - a l a s a n y a n g
me n y e b a b k a n p e r u b a h a n mo d a l p e r u s a h a a n .
Ag a r a u d i t o r d i d a l a m me l a k u k a n p e me r i k s a a n t e r h a
d a p l a p o r a n k e u a n g a n p e r u s a h a a n me mb e r i k a n p e n d a p a t u n
g u a l i f i e d o p i n i o n . ma k a l a p o r a n k e u a n g a n t e r s e b u t h a r u s
d i s u s u n s e s u a i d e n g a n p r i n s i p a k u n t a n s i y a n g l a
2
i m d a nd i s a j i k a n s e c a r a wa j a r . S t a n d a r Ak u n t a n s i Ke u a n g a n No . l ,
me n y a t a k a n b a h wa " La p o r a n Ke u a n g a n h a r u s me n g i k u t i s t a n d a r
a k u n t a n s i k e u a n g a n b i l a d i t e r b i t k a n u n t u k o r a n g l a i n ,
s e p e r t i p e me g a n g s a h a m, k r e d i t o r , k a r y a wa n d a n ma s y a r a k a t
l u a s " M a k a a p a b i l a l a p o r a n k e u a n g a n y a n g d i s u s u n o l e h
p e r u s a h a a n t i d a k s e s u a i d e n g a n p r i n s i p a k u n t a n s i y a n g
l a z i m d i g u n a k a n , a u d i t o r a k a n me mb e r i k a n p e n d a p a t t i d a k
s e t u j u t e r g a n t u n g t i n g k a t k e t i d a k s e s u a i a n n y a . S e p e r t i
d i k a t a k a n Al v i n A. Ar e n s d a n J a me s K. Lo e b b e c k e , s e b a g a i
b e r i k u t :
^ ‘ S u wa r j o n o , Dr s . , Ak . , Te o r i Ak u n t a n s i . c e t a k a n
d i p e r g u n a k a n s e b a g a i d a s a r u n t u k me mb a n t u d a l a m p e n g a mb i -
l a n k e p u t u s a n e k o n o mi s e c a r a t e p a t p u l a .
Da y a b a n d i n g .
I n f o r ma s i a k a n l e b i h b e r ma n f a a t a p a b i l a d a p a t
d i b a n d i n g k a n d e n g a n i n f o r ma s i p a d a p e r i o d e s e b e l u mn y a .
Ol e h k a r e n a i t u l a p o r a n k e u a n g a n h a r u s d i s u s u n s e c a r a
k o n s i s t e n . Ap a b i l a a d a p e r u b a h a n p a d a me t o d e a k u n t a n s i
d a r i p e r i o d e s e b e l u mn y a , ma k a p e n g a r u h d a r i p e r u b a h a n
t e r s e b u t h a r u s d i u n g k a p k a n .
Le r i gka p.
La p o r a n k e u a n g a n h a r u s me n g u n g k a p k a n s e c a r a l e n g k a p
s e mu a f a k t a a k u n t a n s i . S e mu a f a k t a a t a u i n f o r ma s i
t a mb a h a n y a n g d a p a t me mp e n g a r u h i p e r i l a k u p e n g a mb i l a n
k e p u t u s a n , h a r u s d i t u n j u k k a n s e c a r a j e l a s .
La p o r a n k e u a n g a n d i s u s u n u n t u k me mb e r i k a n g a mb a r a n
a t a u me mb e r i k a n l a p o r a n me n g e n a i k e ma j u a n <p r o g r e s r epor t - . ^
p e r u s a h a a n s a mp a i l a p o r a n k e u a n g a n t e r s e b u t d i s u s u n .
Da t a - d a t a d a l a m l a p o r a n k e u a n g a n a d a l a h k o mb i n a s i a n t a r a :
1. F a k t a y a n g p e r l u d i c a t a t ( r e c o r d e d f a c t ^ .
2. P r i n s i p - p r i n s i p d a n k e b i a s a a n - k e b i a s a a n d i d a l a m a k u n
t a n s i
( a c c o u n t i n g
c _ o n v e n s i o n a n d p o s t u l a t e d .3. P e n d a p a t p r i b a d i ( p e r s o n a l . i u d me n t ) .
F a k t a y a n g p e r l u d i c a t a t ma k s u d n y a a d a l a h l a p o r a n
k e u a n g a n d i s u s u n b e r d a s a r k a n f a k t a y a n g a d a p a d a c a t a t a n
a k u n t a n s i , d i ma n a n i l a i y a n g d i c a t a t a d a l a h s e b e s a r wa k t u
t e r j a d i n y a ( h i s t o r i s ) .
b e r a r t i me t o d e , p r i n s i p d a n p r o s e d u r p e n c a t a t a n d a t a
a k u n t a n s i b e r d a s a r k a n a t a s p r i n s i p - p r i n s i p y a n g t e l a h
d i t e r i ma u mu m d a n t e l a h l a z i m d i g u n a k a n .
P e n d a p a t p r i b a d i , r a a k s u d n y a a d a l a h me s k i p u n p e n c a t a t a n
t r a n s a k s i t e l a h d i a t u r o l e h d a l i l - d a l i l y a n g t e l a h
d i t e t a p k a n , t e t a p i p e n e r a p a n k e t e t a p a n - k e t e t a p a n a t a u
d a l i l - d a l i l t e r s e b u t t i d a k l e p a s d a r i p e n d a p a t p r i b a d i
p e n y u s u n n y a .
Ne r a c a h a r u s d i s u s u n s e c a r a s i s t e ma t i s s e h i n g g a
me mb e r i k a n g a mb a r a n y a n g j e l a s me n g e n a i p o s i s i k e u a n g a n
p e r u s a h a a n p a d a s u a t u wa k t u t e r t e n t u .
Ak t i v a d i k l a s i f i k a s i k a n me n u r u t u r u t a n l i k u i d i t a s n y a .
Ke wa j i b a n d i k l a s i f i k a s i k a n me n u r u t u r u t a n j a t u h t e mp o .
Mo d a l d i k l a s i f i k a s i k a n me n u r u t s i f a t k e k e k a l a n n y a .
P e r h i t u n g a n r u g i - l a b a h a r u s d i s u s u n s e d e mi k i a n r u p a
s e h i n g g a d a p a t me mb e r i k a n g a mb a r a n me n g e n a i h a s i l u s a h a
p e r u s a h a a n p a d a p e r i o d e t e r t e n t u .
Te k n i k p e n y a j i a n n y a s e b a g a i b e r i k u t :
Ha r u s me mu a t s e c a r a t e r p e r i n c i u n s u r - u n s u r p e n d a p a t a n
d a n b e b a n .
S e b a i k n y a d i s u s u n d a l a m b e n t u k u r u t a n k e b a wa h .
Ha r u s d i p i s a h k a n a n t a r a h a s i l u s a h a r u t i n d e n g a n p o s
l u a r b i a s a .
Ca t a t a n a t a s p r o s e s k e u a n g a n h a r u s d i s a j i k a n s e c a r a
t e r s e n d i r i u n t u k me mb e r i k a n p e n j e l a s a n me n g e n a i k e b i j a k s a -
n a a n a k u n t a n s i y a n g me mp e n g a r u h i p o s i s i k e u a n g a n d a n h a s i l
u s a h a p e r u s a h a a n , mi s a l n y a me t o d e p e n y u s u t a n a k t i v a t e t a p ,
2. La p o r a n Ke u a n g a n F i s k a l
2 . 1 . Ko n s e p Ak u n t a n s i d a l a m P e r p a j a k a n
2 . 1 . 1 . Go i n g Co n c e r n Co n s e p t
Ko n s e p i n i b e r a n g g a p a n b a h wa t u j u a n p e n d i r i a n s u a t u
u s a h a a d a l a h u n t u k b e r k e mb a n g d a n h i d u p u n t u k
s e t e r u s n y a . De n g a n d a s a r k o n s e p i n i , h a r t a y a n g a d a
d a l a m n e r a c a t i d a k d i n i l a i d e n g a n h a r g a p a s a r ,
t e t a p i d i n i l a i d e n g a n h a r g a p e r o l e h a n n y a .
2 . 1 . 2 . Co s t Co n s e p t
Me n u r u t k o n s e p i n i t r a n s a k s i b i s n i s d i c a t a t b e r -
d a s a r k a n h a r g a p e r t u k a r a n .
Un d a n g - u n d a n g p e r p a j a k a n d i I n d o n e s i a t i d a k me mp e r -
k e n a n k a n p e n i l a i a n h a r t a d a l a m n e r a c a s e l a i n n i l a i
h i s t o r i s a t a u n i l a i p e r o l e h a n . Ni l a i y a n g me mp e n g a -
r u h i h u b u n g a n i s t i me wa p u n ( s e s u a i d e n g a n u n d a n g -
u n d a n g ) t i d a k d i p e r b o l e h k a h d a l a m p e r p a j a k a n .
2 . 1 . 3 . Ma t e r i a l i t y Co n s e p t
P a d a p r i n s i p n y a k o n s e p ma t e r i a l i t a s t i d a k b e r l a k u
d a l a m p e r p a j a k a n k a r e n a p e n g h i t u n g a n p e n g h a s i l a n
k e n a p a j a k d i l a k u k a n b e r d a s a r k a n p a d a d a t a y a n g
b e n a r d a n s e s u n g g u h n y a . Da l a m p e r p a j a k a n t i d a k a d a
i s t i l a h y a n g d a p a t me n g a b a i k a n d a t a h a n y a k a r e n a
j u t n l a h n y a r e l a t i f k e c i l . Da r i j u ml a h r u p i a h y a n g
t e r b e s a r s a mp a i y a n g t e r k e c i l h a r u s d i ma s u k k a n
d a l a m p e r h i t u n g a n . P e n y i mp a n g a n y a n g me n y e b a b k a n
me r u p a k a n k e s a l a h a n y a n g d i k e n a k a n s a n k s i p e r p a -
j a k a n .
2 . 1 . 4 . Co n s e r v a t i s m Co n s e p t
Da l a m p e n e n t u a n r u g i d a n l a b a k o n s e p i n i b e r p e r a n
p e n t i n g . P r i n s i p i n i me n g h e n d a k i a g a r p r a k t e k
a k u n t a n s i me n c a t a t s e t i a p k e r u g i a n y a n g d i p e r k i r a -
k a n a k a n t i mb u l d a n t i d a k s e g e r a me n c a t a t l a b a y a n g
a k a n d i t e r i ma b i l a p e n j u a l a n b e l u m d i r e a l i s i r .
Ke t e n t u a n p e r p a j a k a n b e r t e n t a n g a n d e n g a n p e n g g u n a a n
k o n s e p k o n s e r v a t i s me k e r u g i a n h a n y a d a p a t d i a k u i
j i k a t e l a h t e r j a d i r e a l i s a s i a t a u t r a n s a k s i .
2 . 1 . 5 . Re a l i s a s i Co n s e p t
P e n g h a s i l a n me n u r u t p r i n s i p a k u n t a n s i h a n y a d a p a t
d i a k u i s e t e l a h t e r j a d i t r a n s a k s i a t a u r e a l i s a s i .
Da l a m p r i n s i p p e r p a j a k a n p e n g h a s i l a n h a n y a d a p a t
d i l a p o r k a n j i k a t e l a h t e r j a d i t r a n s a k s i p e n j u a l a n .
2 . 1 . 6 . Ca s h Ba s i s a n d Ac t u a l Ba s i s
Ak u n t a n s i me n e t a p k a n p e n g h a s i l a n d a n b i a y a b e r d a
s a r k a n s u a t u me t o d e p e n g h i t u n g a n y a n g d i s e b u t
Ac t u a l Ba s i s . P e n g h a s i l a n d i t e t a p k a n p a d a wa k t u
d i p e r o l e h d a n b i a y a d i t e t a p k a n p a d a wa k t u t e r u t a n g .
Da l a m r a n g k a p e n g h i t u n g a n p e n g h a s i l a n k e n a p a j a k ,
p e mb u k u a n wa j i b p a j a k d a p a t d i s e l e n g g a r a k a n d e n g a n
2 . 1 . 7 . Co n s i s t e n c y Co n S e p t
Ko n s e p t a a t a s a s a t a u k o n s i s t e n s i d a l a m a k u n t a n s i
s a n g a t p e r l u . P e r u b a h a n p r o s e d u r p e n c a t a t a n a t a u
p e n g h i t u n g a n d a l a m a k u n t a n s i a k a n me mp e n g a r u h i i s i
l a p o r a n k e u a n g a n . Ap a b i l a t e r n y a t a h a r u s a d a
p e r u b a h a n p r o s e d u r a k u n t a n s i , p e n g a r u h n y a h a r u s
d i k e mu k a k a n d a l a m l a p o r a n .
Ke t e n t u a n p e r p a j a k a n p u n me n g h e n d a k i wa j i b p a j a k
me n g g u n a k a n k o n s e p t a a t a s a s d a l a m p e mb u k u a n n y a .
Mi s a l n y a , wa j i b p a j a k d i h a r u s k a n me n g g u n a k a n t a h u n
b u k u y a n g t a a t a s a s d e n g a n t a h u n s e b e l u mn y a .
De mi k i a n p u l a y a n g d a l a m p e n i l a i a n h a r g a p o k o k ,
wa j i b p a j a k d i h a r u s k a n me n g g u n a k a n me t o d e y a n g s a ma
d e n g a n t a h u n s e b e l u mn y a .
2 . 2 . Ma s a Ak u n t a n s i d a n Ha s a P a j a k
Ma s a a k u n t a n s i a t a u p e r i o d e a d a l a h j a n g k a wa k t u
t e r t e n t u y a n g d i g u n a k a n s e b a g a i d a s a r u n t u k me n g h i t u n g
p o s i s i k e u a n g a n , y a n g t e r d i r i d a r i n e r a c a d a n l a p o r a n
r u g i - l a b a . Di s u s u n s e t i a p k u r u n wa k t u t e r t e n t u , t i a p
k u a r t a l , s e me s t e r a t a u t a h u n .
Ma s a a k u n t a n s i d i b u t u h k a n s e s u a i d e n g a n k o n s e p k e s i n a m-
b u n g a n y a n g me n g a s u ms i k a n p e r u s a h a a n d i d i r i k a n u n t u k
s e t e r u s n y a t a n p a b a t a s wa k t u .
Ma s a a k u n t a n s i u mu mn y a d i t e t a p k a n b e r d a s a r k a n t a h u n
k a l e n d e r a t a u t a k wi m. Na mu n ma s a a k u n t a n s i b i s a d i t e n t u k a n
l a p o r a n y a n g d i b u a t s e t i a p p e r i o d e d i s e b u t j u g a i n t e r i m
s t a t e me n t .
Da l a m p e r p a j a k a n d i k e n a l j u g a ma s a a k u n t a n s i y a n g
d i s e b u t d e n g a n i s t i l a h ma s a p a j a k , y a i t u j a n g k a wa k t u
t e r t e n t u y a n g d i g u n a k a n s e b a g a i d a s a r u n t u k me n g h i t u n g
j u ml a h p a j a k t e r h u t a n g . Ma s a y a n g d i p a k a i s e b a g a i d a s a r
u n t u k me n g h i t u n g P a j a k P e n g h a s i l a n a d a l a h t a h u n p a j a k .
P e n g e r t i a n t a h u n p a j a k me n u r u t k e t e n t u a n p e r p a j a k a n a d a l a h
j a n g k a wa k t u s a t u t a h u n t a k wi m ( k a l e n d e r ) a t a u s a t u t a h u n
b u k u . Ta h u n p a j a k t e r s e b u t ma s i h d a p a t d i b a g i d a l a m b a g i a n
t a h u n p a j a k mi s a l n y a b u l a n , t r i wu l a n a t a u s e me s t e r .
Da l a m p r a k t e k s e h a r i ~ h a r i > ma s a a k u n t a n s i ( t a h u n
b u k u ) s e r i n g s a ma d e n g a n t a h u n p a j a k . Wa j i b p a j a k t i d a k
d i p e r b o l e h k a n me n g u b a h t a h u n p a j a k t a n p a me n d a p a t p e r s e t u -
j u a n d a r i Di r e k t u r J e n d e r a l P a j a k . Ke t e n t u a n i n i d i ma k s u d -
k a n a g a r wa j i b p a j a k t i d a k me n g g u n a k a n n y a s e b a g a i a l a t u n t u k
me n g e l a k d a r i p a j a k .
2 . 3 . La p o r a n Ke u a n g a n F i s k a l
La p o r a n y a n g d i u r a i k a n s e b e l u mn y a a d a l a h l a p o r a n
k e u a n g a n y a n g d i s u s u n b e r d a s a r k a n p r i n s i p a k u n t a n s i d a n
d i ma k s u d k a n u n t u k k e p e r l u a n b e r b a g a i p i h a k . Ar t i n y a
l a p o r a n y a n g d i s u s u n d e n g a n p r i n s i p a k u n t a n s i b e r s i f a t
n e t r a l a t a u t i d a k me mi h a k . S e r i n g j u g a l a p o r a n k e u a n g a n
i n i d i n a ma k a n l a p o r a n k e u a n g a n k o me r s i a l .
Ap a b i l a l a p o r a n k e u a n g a n d i s u s u n k h u s u s ,u n t u k k e p e n t i n g a n
ma k a l a p o r a n i t u d i n a ma k a n l a p o r a n k e u a n g a n f i s k a l .
La p o r a n k e u a n g a n k o me r s i a l d a p a t j u g a d i u b a h me n j a d i l a p o r a n
k e u a n g a n f i s k a l d e n g a n me l a k u k a n k o r e k s i s e p e r l u - n y a a t a u
p e n y e s u a i a n d e n g a n p e r a t u r a n p e r p a j a k a n .
Ad a d u a y a n g me n y e b a b k a n p e r b e d a a n a n t a r a l a p o r a n
k e u a n g a n k o me r s i a l d a n l a p o r a n k e u a n g a n f i s k a l , y a i t u b e d a
wa k t u ( t i me d e f f e r e n c e s ) d a n b e d a ‘t e t a p ( p e r ma n e n t
d e f f e r e n c e s ) .
3. La b a
La b a me r u p a k a n s e l i s i h a n t a r a p e n d a p a t a n d a n b e b a n
y a n g t e r j a d i p a d a s u a t u p e r i o d e . La b a a k a n t i mb u l a p a b i l a
s e l i s i h a n t a r a p e n d a p a t a n d a n b e b a n t e r s e b u t b e r n i l a i
p o s i t i f . Me n u r u t P a t t o n d a n Li t t l e c o n d a l a m p o k o k p i k i r a n -
n y a :
P e n d a p a t a n d a p a t d i a n g g a p s e b a g a i p r o d u k p e r u s a h a a n d a n b e s a r n y a d i u k u r d e n g a n j u ml a h r u p i a h a k t i v a b a r u y a n g d i t e r i ma d a r i p e l a n g g a n ( k o n s u me n ) ; l a b a a k a n t i mb u l b i l a ma n a j u ml a h r u p i a h a k t i v a y a n g me n u n j u k k a n p e n d a p a t a n me l e b i h i j u ml a h r u p i a h t o t a l b i a y a y a n g d i b e b a n k a n . ' °
Un t u k me n g e t a h u i b e s a r n y a l a b a s e c a r a t e p a t s a n g a t s u l i t .
La b a a t a u r u g i y a n g t e p a t b i s a d i t e n t u k a n b i l a p e r u s a h a a n
t e r s e b u t t e l a h b e r a k h i r a t a u d i l i k wi d a s i . Ta n p a l i k wi d a s i
ma k a p e n e n t u a n p e n d a p a t a n d a n b e b a n s u a t u p e r i o d e b a n y a k
d i l a k u k a n me l a l u i t a k s i r a n - t a k s i r a n y a n g k a d a n g - k a d a n g
k u r a n g t e p a t . Te t a p i d e n g a n a d a n y a p r i n s i p g o i n g c o n c e r n
d a n j u g a u n t u k me me n u h i p i h a k - p i h a k y a n g b e r k e p e n t i n g a n
ma k a p e n e n t u a n l a b a p e r i o d i k t e t a p s a n g a t d i p e r l u k a n .
Un t u k i t u d a s a r p e n g u k u r a n y a n g me mu a s k a n , h a r u s d i g u n a k a n
a g a r l a b a - r u g i s u a t u p e r i o d e d a p a t d i t e n t u k a n s e b a i k
-b a i k n y a . Al a t u j i y a n g d i g u n a k a n u n t u k me n e n t u k a n t e p a t
t i d a k n y a d a s a r p e n g u k u r a n t e r s e b u t a d a l a h k e l a y a k a n e k o n o
-mi k . P a t t o n d a n Li t t l e c o n me n j e l a s k a n s e b a g a i b e r i k u t :
Ma s a l a h s e b e n a r n y a d a l a m me n a n d i n g k a n b i a y a d e n g a n p e n d a p a t a n t e r u t a ma a d a l a h me n c a r i d a s a r p e n g u k u r a n y a n g me mu a s k a n ( t e p a t ) ; d e n g a n me mp e r h a t i k a n k o n d i s i y a n g a d a , a l a t u j i y a n g me n e n t u k a n t e p a t t i d a k n y a d a r i p e n g u k u r a n t e r s e b u t a d a l a h k e l a y a k a n e k o n o mi k
( e c o n o mi c r e a s o n a b l e n e s s ) b u k a n n y a u k u r a n f i s i k .
Ca r a t e r b a i k u n t u k me n g u k u r p e n d a p a t a n a d a l a h me n g g u n a k a n
n i l a i t u k a r ( e x c h a n g e v a l u e ) d a r i b a r a n g a t a u j a s a .
Me n u r u t Ah me d Be l k a o u i me n j e l a s k a n s e b a g a i b e r i k u t :
" Re v e n u e i s me s u r e d b y t h e v a l u e o f t h e p r o d u c t o r s e r v i c e
e x c h a n g e i s a r m' s - l e n g h t t r a n s a c t i o n ” .
Ni l a i t u k a r i n i me r u p a k a n e q u l i v a l e n t u n a i ( c a s h
e q u i l a v e n t ) a t a u n i l a i s e k a r a n g y a n g t e l a h d i d i s c o u n t
( p r e s e n t d i s c o u n t e d v a l u e ) d a r i u a n g a t a u t a g i h a n - t a g i h a n
y a n g d i h a r a p k a n a k a n d i t e r i ma d a r i t r a n s a k s i p e r t u k a r a n .
P e n e n t u a n l a b a a t a u p e n d a p a t a n b e r s i h s e c a r a l a y a k a d a l a h
ma s a l a h p e n t i n g d i d a l a m p e n y u s u n a n l a p o r a n . Ha l i n i
3 ) - I b i d . h a l . 109.
me n g i n g a t b a h wa p e n d a p a t a n t e r s e b u t d a p a t d i g u n a k a n
s e b a g a i d a s a r p e n e n t u a n b e s a r n y a p a j a k y a n g h a r u s d i b a y a r
d a n j u g a s e b a g a i p e n e n t u k e b i j a k s a n a a n p e mb a y a r a n d e v i d e n .
Be b a n ( b i a y a ) y a n g me r u p a k a n p e n g u r a n g a n d a r i
p e n d a p a t a n d i d a l a m p e r h i t u n g a n r u g i - l a b a , j u g a me r u p a k a n
f a k t o r y a n g p e n t i n g . Ol e h k a r e n a i t u p e r l u p r o s e d u r y a n g
c e r ma t d i d a l a m me n a n d i n g k a n b i a y a - b i a y a t e r s e b u t t e r h a d a p
p e n d a p a t a n . Me n u r u t P a t t o n d a n Li t t l e c o n a d a t i g a t a h a p a n
y a n g p e r l u d i i k u t i , y a i t u :
1. Me n g u k u r d a n me n c a t a t j u ml a h r u p i a h h a r g a p o k o k t r a n s a k s i p a d a s a a t t e r j a d i n y a d e n g a n k l a s i f i k a s i y a n g t e p a t ;
2. Me n e l u s u r d a n me r e k l a s i f i k a s i h a r g a p o k o k t e r s e b u t s e s u a i d e n g a n a l i r a n k e g i a t a n p e r u s a h i a a n ; 3. Me mb e b a n - k a n h a r g a p o k o k t e r s e b u t t e r h a d a p p e n d a p a t a n .
S e c a r a u mu m b i a y a d a p a t d i g o l o n g k a n me n j a d i d u a g o l o n g a n
y a i t u :
Ex p i r e d c o s t , y a i t u b i a y a y a n g d i b e b a n k a n p a d a p e r i o d e
b e r j a l a n .
Un e x p i r e d c o s t , y a i t u b i a y a - b i a y a y a n g p e mb e b a n a n n y a
d i t u n d a u n t u k p e r i o d e - p e r i o d e me n d a t a n g .
Tu j u a n d a r i p e n g o l a h a n b i a y a - b i a y a i n i a d a l a h a g a r p a d a
p e r h i t u n g a n r u g i - l a b a d a p a t d i n y a t a k a n s e c a r a wa j a r .
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i
1) . Bi a y a p e ma s a r a n , y a i t u b i a y a u n t u k me mp e r t a h a n k a n d a n
me n i n g k a t k a n p e n j u a l a n b a r a n g / j a s a , mi s a l n y a b i a y a
i k l a n , r e k l a me , p a me r a n , h a d i a h d a n s e b a g a i n y a .
2) . P e n y u s u t a n , y a i t u p e mb e b a n a n b i a y a u n t u k me n g h a s i l k a n
( me n d a p a t k a n , me n a g i h , d a n me me l i h a r a p e n g h a s i l a n )
y a n g me mp u n y a i ma s a ma n f a a t l e b i h d a r i s a t u t a h u n ,
me n g e n a i h a r t a b e r wu j u d , d e n g a n s a t u s i s t e m s e b a g a i ma
n a d i a t u r d a l a mm P a s a l 11 UU P P h 1 9 8 4 , y a n g a k a n
d i u r a i k a n l e b i h l a n j u t p a d a b a b d i b e l a k a n g .
3) . Ha r g a s i s a b u k u d a r i h a r t a y a n g d i t a r i k d a r i p e mr a a k a i -
a n » y a i t u h a r g a s i s a b u k u d a r i i h a r t a y a n g d i g u n a k a n
d a l a m p e r u s a h a a n y a n g d i t a r i k d a r i p e ma k a i a n k a r e n a
s e b a b l u a r b i a s a u n t u k Go l o n g a n 1 , 2 d a n 3 s e r t a p e n a r -
i k a n ( b i a s a d a n l u a r b i a s a ) d a r i p e ma k a i a n u n t u k
Go l o n g a n Ba n g u n a n y a n g a k a n d i u r a i k a n l e b i h l a n j u t
p a d a b a b d i b e l a k a n g .
4 ) . Ke r u g i a n d a r i p e n j u a l a n h a r t a y a n g d i g u n a k a n d a l a m
p e r u s a h a a n t i d a k b o l e h d i s u s u t k a n , y a i t u j u ml a h k e r u
g i a n d a r i p e n j u a l a n h a r t a y a n g t e r ma s u k h a r t a p e r u s a
h a a n y a n g d i g u n a k a n d a l a m p e r u s a h a a n t e t a p i t i d a k
b o l e h d i s u s u t k a n .
S e b a g a i c o n t o h , mi s a l n y a k e r u g i a n p e n j u a l a n t a n a h y a n g
d i g u n a k a n d a l a m p e r u s a h a a n ( d a l a m p e r u s a h a a n g e n t e n g ,
b a t a r a e r a h d a n s e b a g a i n y a ) .
5 ) . Amo r t i s a s i , y a i t u p e mb e b a n a n b i a y a u n t u k me n g h a s i l k a n
( me n d a p a t k a n , me n a g i h d a n me me l i h a r a p e n g h a s i l a n ) y a n g
h a r t a t i d a k b e r wu j u d , d e n g a n s u a t u s i s t e m t e r t e n t u
s e b a g a i ma n a d i a t u r d a l a m P a s a l 11 UU P P h 1 9 9 4 , y a n g
a k a n d i u r a i k a n l e b i h l a n j u t p a d a b a b d i b e l a k a n g .
6) . Ca d a n g a n , y a i t u j u ml a h d a n a y a n g d i c a d a n g k a n , y a n g
d i p e r k e n a n k a n u n t u k d i b e b a n k a n s e b a g a i b i a y a b a g i
u s a h a b a n k , l e mb a g a k e u a n g a n l a i n n y a y a n g d i t e t a p k a n
Me n t e r i Ke u a n g a n , a s u r a n s i j i wa d a n a s u r a n s i k e r u g i a n
y a n g a k a n d i u r a i k a n l e b i h l a n j u t p a d a b a b d i b e l a k a n g .
7) . P e n g h a p u s a n p i u t a n g , y a i t u j u ml a h p i u t a n g y a n g d i ~
h a p u s k a n k a r e n a t i d a k d a p a t d i t a g i h l a g i d e n g a n me m
b u a t s u a t u d a f t a r n o mi n a t i f y a n g me mu a t n a ma d e b i t u r ,
a l a ma t l e n g k a p , t a n g g a l p i n j a ma n d i b e r i k a n d a n s a l d o
p i u t a n g y a n g d i h a p u s k a n .
P e n g h a p u s a n p i u t a n g h a n y a d i p e r k e n a n k a n b a g i Wa j i b
P a j a k s e l a i n b a n k d a n l e mb a g a k e u a n g a n l a i n n y a y a n g
d i t e n t u k a n o l e h Me n t e r i Ke u a n g a n * k e c u a l i b i l a c a d a
n g a n p e n g h a p u s a n p i u t a n g r a g u - r a g u y a n g d i b e n t u k a k h i r
t a h u n y a n g l a l u t i d a k s n e n c u k u p i .
Da f t a r n o mi n a t i f t e r s e b u t d i a t a s h a r u s d i l a mp i r k a n
p a d a S PT Ta h u n a n P P h y a n g b e r s a n g k u t a n .
8) . Bu n g a p i n j a ma n , y a i t u j u ml a h b u n g a y a n g me n j a d i b e b a n
d i g u n a k a n u n t u k u s a h a , d e n g a n me mp e r h a t i k a n k e t e n t u a n
me n u r u t S u r a t Ed a r a n Di r e k t u r J e n d e r a l P a j a k t a n g g a l
13 Ma r e t 1 9 8 5 No mo r S E - l l / P J . 2 2 / 1 9 8 5 . P e n g g a r i s a n y a n g
d i a t u r d a l a m S u r a t Ed a r a n d i ma k s u d a d a l a h :
- Ap a b i l a j u ml a h p i n j a ma n a t a u d a n a y a n g b e r a s a l d a r i
p i h a k k e t i g a s a t na b e s a r n y a d e n g a n a t a u l e b i h k e c i l
d a r i j u ml a h y a n g d i t e mp a t k a n s e b a g a i d e p o s i t o b e r
j a n g k a a t a u t a b u n g a n - t a b u n g a n l a i n n y a , ma k a b u n g a
y a n g t e r h u t a n g a t a s p i n j a ma n a t a u d a n a t e r s e b u t
s e l u r u h n y a t i d a k d a p a t d i k u r a n g k a n s e b a g a i b i a y a .
- Bu n g a a t a s p i n j a ma n a t a u d a n a y a n g b e r a s a l d a r i
p i h a k k e t i g a d a p a t d i k u r a n g k a n s e b a g a i b i a y a p e r u s a -
h a a n , a p a b i l a j u ml a h p i n j a ma n a t a u d a n a t e r s e b u t
me l e b i h i j u ml a h y a n g d i t e mp a t k a n s e b a g a i d e p o s i t o
b e r j a n g k a a t a u t a b u n g a n - t a b u n g a n l a i n n y a .
Be s a r n y a b u n g a y a n g d a p a t d i k u r a n g k a n t e r s e b u t
a d a l a h j u ml a h b u n g a y a n g t e r h u t a n g a t a s j u ml a h
p i n j a ma n a t a u d a n a y a n g b e r a s a l d a r i k e t i g a y a n g
me l e b i h i j u ml a h y a n g d i t e mp a t k a n s e b a g a i d e p o s i t o
b e r j a n g k a a t a u t a b u n g a n - t a b u n g a n l a i n n y a .
9) . Bi a y a s e wa , y a i t u j u ml a h u a n g s e wa y a n g me n j a d i b e b a n
s e h u b u n g a n d e n g a n h a k p e n g g u n a a n h a r t a g e r a k ma u p u n
4. Al o k a s i P a j a k P e n g h a s i l a n Ak i b a t Ad a n y a P e r b e d a a n
An t a r a La b a Me n u r u t Ak u n t a s i Ko me r s i a l d e n g a n La b a
Me n u r u t Ak u n t a n s i F i s k a l & P e n y a j i a n n y a d i d a l a m
La p o r a n Ke u a n g a n
Me n g i n g a t p a j a k p e n g h a s i l a n me r u p a k a n h a l p e n t i n g
y a n g s e l a l u d i h a d a p i p e r u s a h a a n , ma k a p e ma h a ma n a k u n t a n s i
u n t u k p a j a k p e n g h a s i l a n p e r l u me n d a p a t p e r h a t i a n y a n g
s u n g g u h - s u n g g u h . Ak u n t a n s i u n t u k p a j a k p e n g h a s i l a n d a p a t
d i k a t e g o r i k a n me n j a d i 3 ma c a m, y a i t u :
- a c c o u n t i n g f o r i n' t r a p e r i o d i n c o me t a x a l o c a t i o n
- a c c o u n t i n g f o r i n t e r p e r i o d i n c o me t a x a l o c a t i o n
- a c c o u n t i n g f o r o p e r a t i o n l o s s c a r r y b a c k a n d c a r y
f o r wa r d s .
4 . 1 . Ac c o u n t i n g f o r I n t r a P e r i o d I n c o me Ta x Al o c a t i o n
Di s i n i p a j a k p e n g h a s i l a n y a n g d i l a p o r k a n h a r u s
b e r k a i t a n l a n g s u n g d e n g a n p o s - p o s p e n g h a s i l a n y a n g d i k e n a -
k a n t e r s e b u t . Ke u n t u n g a n d a n k e r u g i a n l u a r b i a s a h a r u s
d i l a p o r k a n s e c a r a t e r p i s a h d a l a m p e r h i t u n g a n r u g i - l a b a ,
d a n a p a b i l a a d a p e n y e s u a i a n l a b a y a n g d i t a h a n . De n g a n
d e mi k i a n a l o k a s i d a l a m p e r h i t u n g a n r u g i - l a b a a t a u a n t a r a
p e r h i t u n g a n r u g i - l a b a d a n p e r h i t u n g a n l a b a y a n g d i t a h a n
a k a n me n g h a s i l k a n p e n d a p a t a n b e r s i h s e b e l u m p o s - p o s l u a r
b i a s a y a n g d i l a p o r k a n l e b i h b e r a r t i .
^ ^ ■ J a y M. S mi t h , J r d a n K. F r e d S k o u s e n , I n t e r me
d i a t e Ac c o u n t i n g Co mp r e h e n s i v e Vo l u me 8 t h Ed i t i o n , S o u t h
4 . 2 . Ac c o u n t i n g f o r I n t e r P e r i o d I n c o me T a x Al l o c a t i o n
P r i n s i p d a s a r a l o k a s i a n t a r p e r i o d e a d a l a h d e n g a n
me mb i a r k a n p a j a k me n g i k u t i l a b a y a n g me n j a d i d a s a r p e r -
h i t u n g a n n y a . La b a k e n a p a j a k y a n g me n u r u t a k u n t a n s i
k o me r s i a l d i a k u i s e b a g a i l a b a p e r i o d e b e r j a l a n t e t a p i o l e h
a k u n t a n s i f i s k a l d i a k u i p a d a p e r i o d e b e r i k u t n y a , a k a n
me me r l u k a n a d a n y a p e n g a n t i s i p a s i a n b i a y a p a j a k . S e b a l i k n y a
l a b a k e n a p a j a k y a n g me n u r u t a k u n t a n s i , k o me r s i a l d i a k u i
p a d a p e r i o d e b e r i k u t n y a t e t a p i o l e h a k u n t a n s i f i s k a l
d i a k u i p a d a p e r i o d e b e r j a l a n , ma k a h a l i n i a k a n me me r l u k a n
s u a t u p e n a n g g u h a n b i a y a p a j a k . Da l a m h a l i n i a d a 2 c a r a
y a n g d a p a t d i p a k a i .
- a l o k a s i y a n g me n y e l u r u h , s e mu a p e r b e d a a n p a j a k d i a l o k a s i k a n t a n p a me ma n d a n g p e r b e d a a n t e r s e b u t s i f a t n y a t e t a p a t a u s e me n t a r a .
- a l o k a s i s e b a g i a n , t i d a k s e mu a p e r b e d a a n p a j a k d i a l o k a s i k a n . Ya n g d i a l o k a s i k a n h a n y a y a n g d i s e b a b k a n o l e h p e r b e d a a n wa k t u ( t i mi n g d i f f e r e n c e s ) y a n g d e n g a n s e n d i r i n y a a k a n h i l a n g . S e d a n g k a n p e r b e d a a n y a n g b e r s i f a t t e t a p ( p e r ma n e n t d i f f e r e n c e s ) t i d a k p e r l u d i a l o k a s i k a n . ^ 2 '
4 . 3 . Ac c o u n t i n g f o r Op e r a t i o n Lo s s Ca r r y Ba c k a n d Ca r r y
F o r wa r d
Be r d a s a r k a n k o n s e p a l o k a s i p a j a k p e n g h a s i l a n t o t a l
p a j a k y a n g t e r h u t a n g s e l a r a a b e b e r a p a p e r i o d e h a r u s d i a l o -
k a s i k a n ke p e n d a p a t a n d a n b i a y a y a n g d i ma s u k k a n k e d a l a m
p e r h i t u n g a n r u g i - l a b a k e n a p a j a k a p a b i l a p o s - p o s t e r s e b u t
d i l a p o r k a n d a l a m p e n e t a p a n l a b a b e r s i h a k u n t a n s i .
Da l a m t a h u n - t a h u n d i ma n a t e r j a d i k e r u g i a n , p o s - p o s t e r
s e b u t me n g u r a n g i p e n d a p a t a n , s e h i n g g a s u a t u j u ml a h p a j a k
y a n g n e g a t i f h a r u s d i a l o k a s i k a n p a d a t a h u n d i ma n a k e r u g i a n
t e r s e b u t d a p a t d i k o mp e n s a s i k a n k e b e l a k a n g a t a u k e d e p a n
u n t u k me n g u r a n g i t o t a l p a j a k y a n g t e r h u t a n g o l e h p e r u s a h a
a n .
P e r b e d a a n y a n g b e _ r s i f a t t £ l a &
P e r b e d a a n t e t a p o l e h S mi t h S k o u s e n d i d e f i n i s i k a n ,
" De f f e r e n c e s b e t we e n t a x a b l e i n c o me a n d p r e t a x a c c o u n t i n g
i n c o me a r i s i n g f r o m t r a n s a c t i o n t h a t , u n d e r a p p l i c a b l e t a x
l a w a n d r e g u l a t i o n s , wi l Ln o t b e o f f s e t b y c o r r e s p o n d i n g
d i f f e r e n c e s o r t u r n a r o u n d i n o t h e r p e r i o d "
P e r b e d a a n y a n g b e r s i f a t t e t a p i n i t i mb u l a k i b a t a d a n y a
t r a n s a k s i - t r a n s a k s i p e n d a p a t a n d a n b i a y a t e r t e n t u b o l e h
d i a k u i a k u n t a n s i k o me r s i a l t e t a p i t i d a k b o l e h d i a k u i o l e h
c. t e r d a p a t h u b u n g a n k e l u a r g a b a i k s e d a r a h ma u p u n s e me n d a d a l a m g a r i s k e t u r u n a n l u r u s d a n / a t a u ke s a p i n g s a t u d e r a j a t . ^
Hu b u n g a n i s t i me wa i n i d a p a t me n g a k i b a t k a n k e k u r a n g
-wa j a r a n h a r g a , b i a y a a t a u i mb a l a n l a i n y a n g d i r e a l i s a s i k a n
d a l a m s u a t u t r a n s a k s i u s a h a .
S e c a r a u n i v e r s a l t r a n s a k s i a n t a r Wa j i b P a j a k y a n g
me mp u n y a i h u b u n g a n i s t i me wa t e r s e b u t d i k e n a l d e n g a n
i s t i l a h : Tr a n s f e r P r i c i n g . Ha l i n i d a p a t me n g a k i b a t k a n
t e r j a d i n y a p e n g a l i h a n p e n g h a s i l a n a t a u d a s a r p e n g e n a a n
p a j a k d a n a t a u b i a y a d a r i s a t u Wa j i b P a j a k k e Wa j i b P a j a k
l a i n n y a . Ya n g d a p a t d i r e k a y a s a u n t u k me n e k a n k e s e l u r u h a n
j u ml a h p a j a k t e r h u t a n g a t a s Wa j i b P a j a k - Wa j i b P a j a k y a n g
me mp u n y a i h u b u n g a n i s t i me wa t e r s e b u t .
5 . 2 . Ro n s e p d a r i p a d a Ha r g a Tr a n s f e r
Ha r g a t r a n s f e r ( Tr a n f e r P r i c e s ) S e r i n g j u g a d i s e b u t
d e n g a n i s t i l a h " I n t e r n a l P r i c e s " , " a c c o u n t i n g p r i c e s " ,
p r i c e s o f i n t e r n a l c o n s i g n me n t " d a p a t d i d e f i n i s i k a n s e c a r a
s e mp i t ma u p u n s e c a r a l u a s .
Da l a m p e n g e r t i a n s e mp i t , h a r g a t r a n s f e r h a n y a me n y a n g k u t
t r a n s a k s i p e r d a g a n g a n d i a n t a r a p e r u s a h a a n a n g g o t a a f i l i a -
s i .
S e d a n g k a n d a l a m p e n g e r t i a n l u a s , h a r g a t r a n s f e r me l i p u t i
b e r ma c a m- ma c a m p e mb a y a r a n y a n g t i d a k h a n y a b e r k a i t a n d e ~
n g a n t r a n s a k s i p e r d a g a n g a n , t e t a p i j u g a d a r i p e n y e r a h a n
j a s a o l e h a n g g o t a a f i l i a s i y a n g s a t u k e p a d a y a n g l a i n n y a ,
s e p e r t i mi s a l n y a t r a n s f e r d a r i k n o w l o w j u g a t e r ma s u k d i
d a l a mn y a .
De n g a n k a t a l a i n h a r g a t r a n s f e r a d a l a h n i l a i t u k a r
d a r i p a d a b a r a n g d a n a t a u j a s a d a r i s u a t u u n i t a f i l i a s i
k e p a d a u n i t a f i l i a s i y a n g l a i n p a d a p e r u s a h a a n - p e r u s a h a a n
y a n g me mp u n y a i h u b u n g a n i s t i me wa .
Da r i s u d u t p a n d a n g a k u n t a n s i , h a r g a t r a n s f e r d i c a t a t p a d a
s i s i k r e d i t b u k u n y a S u p p l i e r d a n d i i s i De b i t p a d a b u k u n y a
p e n e r i ma a n .
S u p p l i e r me mp e r t i mb a n g k a n s e b a g a i p o s r e v e n u e d i s i s i
Kr e d i t d a n me n g h a r a p k a n me mp e r o l e h l a b a d a r i t r a n s a k s i
t e r s e b u t , s e d a n g k a n p i h a k p e n e r i ma me n g h a r a p k a n d a p a t
me n g g u n a k a n b a r a n g d a n j a s a y a n g d i t e r i ma u n t u k me n i n g k a t -
k a n p e n g h a s i l a n .
He t o d e d a l a m me n e n t u k a n t r a n s f e r p r i c i n g :
5 . 2 . 1 . He t o d e h a r g a p a s a r s e b a n d i n g
He t o d e i n i d i t e r a p k a n d e n g a n me mb a n d i n g k a n h a r g a
t r a n s a k s i d a r i p i h a k y a n g a d a h u b u n g a n i s t i me wa
t e r s e b u t d e n g a n h a r g a t r a n s a k s i b a r a n g s e j e n i s
d e n g a n p i h a k y a n g t i d a k me mp u n y a i h u b u n g a n i s t i me wa
( p e mb a n d i n g i n d e p e n d e n t
He t o d e i n i d a p a t d i g u n a k a n d a l a m1h a l :
- Te r d a p a t p e n j u a l a n / p e mb e l i a n k e p a d a p i h a k y a n g
- Ma u p u n k e p a d a p i h a k l a i n y a n g t i d a k a d a h u b u n g a n
i s t i me wa ;
- J e n i s p r o d u k s e b a g a i o b y e k t r a n s a k s i r e l a t i f s a ma .
Da l a m me mb a n d i n g k a n h a r g a d i ma k s u d h a r u s d i p e r h a t i -
k a n k o n d i s i y a n g me n y e b a b k a n p e r b e d a a n h a r g a a n t a r a
l a i n s e b a g a i b e r i k u t :
- p a s a r - p a s a r y a n g b e r b e d a s e c a r a g e o g r a f i s ;
- ma t a r a n t a i p e n j u a l a n d a r i p r o d u s e n k e k o n s u me n ; - p o t o n g a n h a r g a d a n p o t o n g a n k u a n t i t a s ( d i s k o n
d a n r a b a t ) ;
- k u a l i t a s b a r a n g ;
- b i a y a t r a n s p o r t a s i ;
- a s u r a n a s i .
P e r b e d a a n h a r g a y a n g d i a k i b a t k a n o l e h f a k t o r - f a k t o r
d i a t a s h a r u s d i e l i mi n a s i u n t u k me n d a p a t k a n p e mb e -
b a n a n h a r g a y a n g wa j a r . De n g a n d e mi k i a n p e n y e s u a i a n
d a p a t d i l a k u k a n s e p e r l u n y a s e s u a i d e n g a n k e a d a a n .
Co n t o h p e n f l g u n a a n me t o d e :
1. - P T . Z me n y e r a h k a n p e n j u a l a n b a r a n g X k e p a d a
a f i l i a s i n y a PT. Y d e n g a n h a r g a f r a n k o t u j u a n
Rp
2
.0 0 0
.0 0 0
,-- P T . Z me n y e r a h k a n p e n j u a l a n b a r a n g X k e p a d a
p i h a k k e t i g a PT. A d e n g a n h a r g a f r a n k o p a b r i k
Rp 2 . 0 0 0 . 0 0 0 ,
-- Bi a y a p e n g a n g k u t a n d a n a s u r a n s i Rp 1 0 0 . 0 0 0 , --
k e p a d a PT. Y a d a l a h Rp 2 . 0 0 0 . 0 0 0 , - + Rp
1 0 0 . 0 0 0 , = Rp 2 . 1 0 0 . 0 0 0 ,
-2. - P T . M me n y e r a h k a n p e n j u a l a n b a r a n g k e p a d a
d i s t r i b u t o r k h u s u s a f i l i a s i n y a P T . N d e n g a n
d i s k o n 5 0 %. P T . N me l a k s a n a k a n j u g a
p e r d a g a n g a n , ma r k e t i n g d a n a d v e r t e n s i u n t u k
k e p e n t i n g a n P T . M. P T . N me l a k u k a n p e n y e r a h a n
p e n j u a l a n b a r a n g y a n g s a ma k e p a d a p i h a k l a i n
y a n g i n d e p e n d e n .
- P T . M me n y e r a h k a n j u g a p e n j u a l a n b a r a n g y a n g
s a ma k e p a d a p i h a k k e t i g a y a n g i n d e p e n d e n PT.
B d e n g a n d i s k o n 2 5 %.
- Te r d a p a t p e r b e d a a n t i n g k a t d i s t r i b u s i a n t a r a
PT. N d e n g a n PT. B. Be r d a s a r k a n a n a l i s a b i a y a
y a n g d i k e l u a r k a n o l e h PT. N, t i n g k a t p e n e r i -
t naan h a s i l ( r a t e o f r e t u r n ) d a r i p e r b e d a a n
p e r a n y a n g d i l a k u k a n o l e h P T . N d i b a n d i n g P T .
B a d a l a h s e b e s a r 1 2%.
De n g a n d e mi k i a n p e r h i t u n g a n h a r g a wa j a r p e n
j u a l a n b a r a n g X k e p a d a P T . N a d a l a h s b b :
- d i s k o n wa j a r b a g i PT. N a d a l a h : 2 5 % + 1 2 % =
3 7 %
- h a r g a wa j a r p e n y e r a h a n b a r a n g k e p a d a PT. N
