{"id":1379,"date":"2022-10-11T10:23:33","date_gmt":"2022-10-11T03:23:33","guid":{"rendered":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/?p=1379"},"modified":"2022-11-18T20:03:32","modified_gmt":"2022-11-18T13:03:32","slug":"perubahan-psak-di-pelaporan-spt-pph-badan-pada-april-2021-bisa-picu-sengketa-pajak-2","status":"publish","type":"post","link":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/perubahan-psak-di-pelaporan-spt-pph-badan-pada-april-2021-bisa-picu-sengketa-pajak-2\/","title":{"rendered":"Perubahan PSAK di pelaporan SPT PPh Badan pada April 2021 bisa picu sengketa pajak"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1379\" class=\"elementor elementor-1379\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9335fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f9335fe\" 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tabindex=\"0\">Article<\/a><\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-084c0b4\" data-id=\"084c0b4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b35006 elementor-widget elementor-widget-text-editor\" data-id=\"2b35006\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/sarjen\/Home\"><span style=\"color: #3053af\">Home<\/span><\/a>\u00a0&gt; Media Centre &gt; Article<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3d4432 elementor-widget elementor-widget-text-editor\" data-id=\"e3d4432\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong><span style=\"color: #f27023;\">October 11th, 2022<\/span><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e261c8 elementor-widget elementor-widget-heading\" data-id=\"2e261c8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Perubahan PSAK di pelaporan SPT PPh Badan pada April 2021 bisa picu sengketa pajak<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64cf287f elementor-widget elementor-widget-text-editor\" data-id=\"64cf287f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p><b>KONTAN.CO.ID &#8211; JAKARTA.\u00a0 <\/b>Jatuh tempo pelaporan Surat Pemberitahuan (SPT) Tahunan pajak penghasilan (PPh) badan 2020 akan berakhir di 30 April 2021. Salah satu lampiran SPT PPh badan 2020 tersebut adalah laporan keuangan yang sebagiannya sudah diaudit oleh kantor akuntan publik.\u00a0\u00a0<\/p>\n<p>Direktur Eksekutif Pratama-Kreston Tax Research, Prianto Budi Saptono, menjelaskan, untuk perusahaan yang wajib menerapkan Pernyataan Standar Akuntansi Keuangan atau 3 PSAK baru di laporan keuangan mereka, ketiga standar akuntansi tersebut berpotensi meningkatkan tax dispute atau perselisihan pajak.<\/p>\n<p>Prianto\u00a0bilang, ketiga PSAK yang berpeluang memunculkan perbedaan interpretasi di antara perusahaan dan otoritas pajak adalah PSAK 71, PSAK 72, dan PSAK 73. Pasalnya, konsep akuntansi di ketiga PSAK tersebut berbeda kontras dari konsep PSAK sebelumnya.\u00a0<\/p>\n<p>Khusus untuk PSAK 71 yang mengatur instrumen keuangan, sumber\u00a0<em>tax dispute<\/em>-nya, menurut Prianto, berasal dari keharusan pengakuan keuntungan, dan kerugian, yang belum terealisasi (<em>unrealized gains\/losses<\/em>). Untung\/rugi tersebut berasal dari valuasi periodik atas investasi saham (<em>equity investment<\/em>) dan\/atau investasi surat utang (<em>debt investment<\/em>) sesuai harga pasarnya.<\/p>\n<p>Prianto mengatakan, untuk contoh\u00a0<em>unrealized gains<\/em>, ketika perusahaan mengakui\u00a0<em>unrealized gains,\u00a0<\/em>keuntungan tersebut merupakan penghasilan dari sisi akuntansi. Dari sisi PPh, pertanyaan yang muncul adalah apakah keuntungan tersebut merupakan objek PPh.\u00a0\u00a0<\/p>\n<p>&#8220;Jadi, ada dua pendekatan penafsiran terhadap pengertian penghasilan di UU PPh, yaitu tekstual dan kontekstual,&#8221; kata Prianto dalam keterangan resminya, Rabu (7\/4).<\/p>\n<p>Menurut Prianto, berdasarkan penafsiran tekstual atas pengertian penghasilan di Pasal 4 ayat (1) Undang-Undang (UU) Nomor 7 Tahun 1983\u00a0 terkait PPh sebagaimana telah diubah terakhir dengan UU Nomor 11 Tahun 2021 tentang Cipta Kerja,\u00a0<em>unrealized gains\u00a0<\/em>tersebut merupakan penghasilan dan menjadi objek PPh.\u00a0\u00a0<\/p>\n<p>Tapi, berdasarkan pemahaman kontekstual sesuai rumusan penghasilan yang tidak pernah berubah sejak 1983 hingga kini, pengakuan penghasilan mengacu pada doktrin realisasi. \u201cBerdasarkan doktrin realisasi tersebut,<em>\u00a0unrealized gains<\/em>\u00a0belum diakui sebagai penghasilan karena belum terealisasi,\u201d ujar dia.\u00a0<\/p>\n<p>Dua model penafsiran di atas berlaku juga untuk contoh\u00a0<em>unrealized losses<\/em>\u00a0yang timbul dari valuasi investasi saham\/obligasi. Jika konsisten dengan\u00a0<em>unrealized gains\u00a0<\/em>sebagai objek PPh,\u00a0<em>unrealized losses<\/em>\u00a0seharusnya juga menjadi pengurang yang diperbolehkan (<em>allowable deductions<\/em>) saat penghitungan PPh badan 2020.<\/p>\n<p>Akan tetapi, secara tekstual, petugas pajak dapat saja menggunakan pendekatan Pasal 6 ayat (1) UU PPh yang mengacu pada\u00a0<em>\u201cmatching principle\u201d\u00a0<\/em>atau\u00a0<em>\u201cmatching cost against revenue\u201d<\/em>.<\/p>\n<p>Dengan kata lain, pengakuan biaya berupa\u00a0<em>unrealized losses<\/em>\u00a0tidak terkait dengan kegiatan utama (<em>core business<\/em>) perusahaan sehingga kerugian tersebut tidak boleh dikurangkan.\u00a0<\/p>\n<p>Jika digunakan interpretasi kontekstual dan konsisten dengan penerapan doktrin realisasi di UU PPh,\u00a0<em>unrealized losses\u00a0<\/em>seharusnya bukan merupakan pengurang penghasilan bruto.\u00a0<\/p>\n<p>Prianto mengusulkan, untuk memberi kepastian hukum (<em>legal certainty<\/em>) bagi perusahaan selaku wajib pajak badan, sudah seharusnya otoritas pajak menerbitkan aturan yang bersifat penegasan. Isi penegasannya berkaitan dengan UU PPh yang menerapkan\u00a0<em>matching principle\u00a0<\/em>dan doktrin realisasi sehingga penghasilan dan\/atau biaya yang masih bersifat estimasi atau pencadangan tidak diperkenankan untuk tujuan PPh.\u00a0<\/p>\n<p>Langkah di atas, lanjut Prianto, sejalan dengan Pasal 17 Peraturan Pemerintah No. 94\/2010. Berdasarkan ketentuan tersebut, Direktur Jenderal Pajak diberi wewenang untuk menerbitkan peraturan yang dapat menetapkan saat pengakuan penghasilan dan biaya bagi Wajib Pajak karena ada perubahan PSAK.<\/p>\n<p>Akan tetapi, ketentuan ini sepertinya belum pernah digunakan oleh otoritas pajak hingga saat ini.<\/p>\n<p style=\"font-size: 12px;\">Reporter :\u00a0<strong>Yusuf Imam Santoso<\/strong><br \/>Editor : <b>Noverius Laoli<\/b><br \/>Source :\u00a0<strong>Kontan.co.id<\/strong><\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3d434a elementor-widget elementor-widget-shortcode\" data-id=\"f3d434a\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1976\" class=\"elementor elementor-1976\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-930e9ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"930e9ac\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ed4038\" data-id=\"2ed4038\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab4b064 elementor-widget elementor-widget-heading\" data-id=\"ab4b064\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Related 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elementor-element-c3b4cb2 elementor-widget elementor-widget-heading\" data-id=\"c3b4cb2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.kapsarjendanrekan.co.id\/sarjen\/contact\">Contact<\/a><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-c4556f1\" data-id=\"c4556f1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c5bc1ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5bc1ab\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11053a0\" data-id=\"11053a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0248709 elementor-widget elementor-widget-heading\" data-id=\"0248709\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u00a9 KAP Sarjen dan Rekan All right Reserved | Decree of the Finance Minister of The Republic Indonesia No. 136\/Km.1\/2022<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-647777b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"647777b\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aef1d1a\" data-id=\"aef1d1a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310b3bf elementor-widget elementor-widget-spacer\" data-id=\"310b3bf\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Jatuh tempo pelaporan Surat Pemberitahuan (SPT) Tahunan pajak penghasilan (PPh) badan 2020 akan berakhir di 30 April 2021. Salah satu lampiran SPT PPh badan 2020 tersebut adalah laporan keuangan yang sebagiannya sudah diaudit oleh kantor akuntan publik.  <\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-1379","post","type-post","status-publish","format-standard","hentry","category-article"],"modified_by":"lucky","_links":{"self":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/comments?post=1379"}],"version-history":[{"count":35,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1379\/revisions"}],"predecessor-version":[{"id":2369,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1379\/revisions\/2369"}],"wp:attachment":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media?parent=1379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/categories?post=1379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/tags?post=1379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}