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In the country do collect tax can reputed complete if have six condition there are :
ACCOUNTING
Definition of Accounting
Accounting is a knowledge that have contain about how a process of thinking to make
conceptual framework that are about pinciple, standard, method and technique also procedure will be
make base on financial statement. The financial statement contain about the information’s will be
usefull in help decision making for user’s.
According wild & kwok (2011:4-7) accounting is information system produce result report to
the interested parties concern about economic activity and firm condition. So can concluded that
definision of accounting can looking from two opinion, there are :
User’s financial statement are from: internal and eksternal user. Where internal user like an
individual in the company which parties to planing, coordination, and doing activity of company
business, are manager, supervisor, director, audit internal and company employer. While external
user’s like an individual and organization in external company needed financial information about
company are Public Accountant Office ( KAP), shareholders, consument and government.
Accounting Cycle
According Sofyan Syafri Harahap (2003:16) accounting process is processing data since
transaction happen then based data or proof, so will be input to processing data untill ouput like
information financial statement.
So can take conclusion that accounting cycle is a processing data there are from transaction
order base on transaction proof untill can result the information of financial statement.
Accounting cycle start from :
Reversing Adjustment
entries
Accounting journal
cycle
Comparison basis accounting is balance between left side (activa) and right side (passiva),
change will be appear result have transaction financial equivalen always maintained.
The elements that constitute the basis of the accounting system are:
1. Assets
Assets or assets are resources owned / controlled by the company due to an event of past
transactions and expectations in the future the company will obtain economic benefits from
these sources.
2. Liabilities
Liability is the responsibility of the company due to past transaction events that must be
resolved at the expense of the company's resources.
3. Equity
Capital is the remaining interest in the assets of the company after deducting its liabilities.
4. Revenue
Revenue is the inflows or increases in assets or decreases in liabilities arising from the
activities of the sale / delivery or manufacture of goods and services or other activities which
are the main activities of the enterprise.
5. Expenses
Expenses represent an outflow or use of assets or an increase in liabilities arising from the
activities of the sale / delivery or manufacture of goods and services or other activities that
become the main activity of the company.
6. Prive
Prive can be interpreted as taking the company's assets (cash) by the owner for personal gain.
Financial Statement
From the process of making the financial report is divided into five, there are :
1. Income statement
As the name implies, this type of financial statement works to help you see if the business is
in a profit or loss position. If the company's revenue is greater than the cost or expense, the
business makes a profit. Conversely, if revenue tends to be less than the burden or cost, then
most likely the business loses.
In general, there are two ways used to prepare an income statement, namely single step (direct
way) and multiple step (how to grad). Single step method is relatively easier than multiple
steps, you just need to add the entire income from top to bottom into one group, then reduce it
by the total burden or cost in the period applicable.
Where, in multiple step method, income is split into two categories, ie operating income
(originating from the principal activities) of the company and non-operating income
(originating outside the main activities) of the company. The division of categories also
applies to expenses or charges.
In running the company's operations, of course, the initial capital will be changed. This change
occurs because capital should be used in running the company's wheels, also because of the
addition of profits earned, the use of capital for the benefit of the owner of the company, or
anything else.
Reports of capital changes or so-called Capital Statements in accounting terms are types of
financial statements that provide information about changes in capital or equity in a certain
period. This change of capital report serves to show how much capital changes occur and what
causes these changes to occur.
3. Balance Sheet
Balance Sheet is a type of financial statements present accounts assets, liabilities, and capital in a
period. The balance sheet usually consists of two forms, namely the form skontro / horizontal
(account form) and the form of vertical / stafel (report form). The capital value on the balance
sheet is the value recorded in the Capital Changes Report. The balance on the balance sheet can
be achieved because the Capital Changes Report already consists of revenues and costs recorded
in the Income Statement.
a. Assets, a property owned by the company with the value of future benefits (future economic
benefit). Examples such as trucks, cargo cars, and freight cars, for shipping companies. Assets
consist of Current Assets and Tangible Fixed Assets (TA)
b. Liabilities consist of Current Liabilities and Long Term Liabilities.
c. Capital, is a company property owned by the owner of the company. Capital will increase if
the owner of the company adds investment into the company and if the company makes a
profit. Conversely, capital will decrease if the owner of the company takes its investment
funds (prive) and if the company suffers losses.
Capital in a sole proprietorship is private capital, whereas in a publicly traded company, capital
consists of share capital, retained earnings, and reserves.
This type of financial report is very important to know the rotation of the flow of funds that are in
the company, where funds or cash go and where cash comes in. This is so that the company can
control the funds or cash companies owned so far.
The cash flow statement or Cash Flow serves to provide information on cash inflows and cash
outflows.
Report on cash inflows can be seen from several sources, namely the results of operational
activities and cash obtained from funding or loans. While the cash outflow can be seen from how
much the cost of expenses incurred by the company, either for operational activities or investment
in other businesses.
This report is used to explain narratively, in detail, about the state of the company and
information of items that do not meet the recognition criteria in the financial statements. In SAK-
ETAP (2009: 14) the presentation of financial statements includes: fairness, business continuity,
reporting frequency, consistency, comparability, maternity and aggregation, complete,
identification
TAXATION
Definision of Taxanition
Tax is the contribution of the people to the State's treasury under the law (which can be enforced)
by not obtaining a direct reciprocal service (kontraprestasi) dpat indicated, and which is used to
pay public expenditures.
2. Prof.Dr.MJH. Smeets
Tax is an achievement to a government that is owed by a general norm, and can be imposed,
without any individually indicated contracting; its purpose is to finance government expenditure.
While the meaning of tax under article 1 point 1 u kup mention that "tax is a compulsory
contribution to a state owed by an individual or business entity based on the law, by not receiving
direct rewards and used for the purposes of the state and the greatest prosperity of the people ". From
the above explanation it can be concluded.
1. Contributions from the people to the state that is entitled to levy only the state tax. The fee is
in the form of money not goods.
2. By law the tax is levied on the basis of or by the force of the law as well as the rules of its
implementation.
3. Without lead or counterfeit services of the country which is directly applicable. in tax
payments can not be shown any individual contracting by the government.
4. Used to finance the households of the country, ie spending expenditures that benefit the
community.