BAB 10

SAHAM PREFEREN ANAK PERUSAHAAN, LABA PER SAHAM

DAN PAJAK PANGHASILAN KONSOLIDASI

JURUSAN PENDIDIKAN EKONOMI

PROGRAM PENDIDIKAN AKUNTANSI
FAKULTAS PENDIDIKAN ILMU PENGETAHUAN SOSIAL
UNIVERSITAS PENDIDIKAN INDONESIA
2007
 BAB 10.

SAHAM P REFEREN ANAK PERUSAH AAN,

LABA per SAHAM KO NSOL IDASI dan PAJAK
PENGHASILAN KONS OLIDASI.

P E N J E L A S A N C H A P T E R SE C A R A G A R I S B E S A R .

A n a k P e ru s a h a a n d e n g a n M e n e rb i t k a n S a h a m P r e f e r e n .

A. Ekuita s pemeg ang saha m ana k perusaha an dengan

m e n e rb i t k a n s a h a m p r e f e r e n d i a l o k a s i k a n u n t u k p e m e g a n g
saha m p referen berda sa rkan ata s perjanjian sah am
p r e f e r e n d a n s i s a d a ri e k u i t a s p e m e g a n g s a h a m b i a s a .

1 . E k u it a s p e m e g a n g s a ha m p r e f e r e n be r d a s a r k a n h a r g a
ya n g d i m i nt a a t a u h a r g a ya n g d i b a ya r k a n k e m b a l i .

2 . J i k a s a h a m p r e f e r e n t i d a k m e m i l i k i h a r g a ya n g d i m i nt a ,
e k u it a s s a h a m p r e f e r e n b e r d a s a r k a n a t a s n i l a i no m i n a l
d it a m b a h a g io s a ha m.

3 . J i k a s a h a m p r e f e r e n k u m u l a t i f , e k u i t a s p e m e g a ng s a h a m
p r e f e r e n d it a m b a h k a n d e ng a n hu t a ng d i v i d e n d a r i s a ha m
t s b.

B . L a b a b e r s i h d a ri p e ru s a h a a n i n v e s t i a t a u a n a k
p e ru s a h a a n d e n g a n m e n e rb i t k a n s a h a m p r e f e r e n
dia lo ka si kan untu k pe megan g sah am pre fe ren be rda sa rkan
atas pe rjanjian saha m p re fe ren dan sisa da ri a lo ka si untu k
pemegang saham biasa.

1 . J i k a s a h a m p r e f e r e n no np a r t i s i p a t i f, l a b a ya n g d i b a g i k a n
u nt u k p e m e g a ng s a h a m p r e f e r e n b e r d a s a r k a n t i n g k a t a t a u
nila i pre fe re nsi.

2 . J i k a s a h a m p r e f e r e n k u m u l a t i f d a n no n p a r t i s i p a t i f,
d i v i d e n t a h u n be r j a l a n ya n g d i b a g i k a n u nt u k s a h a m
p r e f e r e n, t a np a m e m a n d a n g a p a k a h D i r e k s i
m e n g u m u m k a n d i v i d e n t a hu n b e r j a l a n , d i v i d e n t a h u n
b e r j a l a n d it a m b a h d i v i d e n t e r t u ng g a k t a hu n- t a hu n
s e b e l u m n ya a t a u t i d a k m e m b a g i k a n d i v i d e n.

3 . J i k a s a h a m p r e f e r e n no n k u m u l a t i f d a n no n p a r t i s i p a t i f ,
 h a n ya d i v i d e n ya n g d i u m u m k a n d a n s e j u m l a h d i v i d e n
ya n g d i u m u m k a n d i b a g i k a n k e p e m e g a ng s a h a m p r e f e r e n.

C . P e r u s a h a a n i n d u k m e m b e l i s a h a m b i a s a a n a k p e ru s a h a a n
d e n g a n s a h a m p r e f e r e n k u m u l a t i f , n o n p a rt i s i p a t i f d a l a m
s t ru k t u r m o d a l p e r u s a h a a n i n d u k :

1 . E k u it a s s a ha m p r e f e r e n d i k u r a ng i d a r i t o t a l e k u it a s
p e m e g a ng s a h a m u nt u k m e n g u a s a i e k u i t a s p e m e g a ng
sa ha m bia sa.

2 . H a r g a ya n g d i b a ya r k a n u nt u k i n v e s t a s i d a l a m e k u it a s
s a h a m b i a s a d i b a n d i n g k a n u nt u k m e m p e r o le h h a k n i l a i
w a j a r d a r i e k u it a s s a ha m b i a s a u nt u k m e n e nt u k a n
g o o d w i l l.

3 . S a ha m i n d u k p e r u s a h a a n d a l a m a na k p e r u s a ha a n
d ilapo rka n se bag a i pe ndap at a n d ima na ha l t erse but dapat
d i n ya t a k a n ha k m i l i k s e p a n j a n g ha k t e r s e b u t d ia n g g a p
p e nd a p a t a n a n a k p e r u s a h a a n u nt u k s a h a m b i a s a .

4 . H a k m i n o r it a s ya n g d it u n j u k k a n d a l a m ne r a c a
k o ns o l i d a s i t e r d i r i a t a s e k u i t a s p e m e g a ng s a h a m p r e f e r e n
d it a m b a h ha k m i no r it a s d a l a m e k u i t a s p e m e g a ng s a h a m
b i a s a a n a k p e r u s a ha a n.

5 . P e nd a p a t a n ha k m i no r it a s d a l a m l a p o r a n R / L k o n s o l i d a s i
t e r d ir i a t a s p e nd a p a t a n p e m e g a ng s a h a m p r e f e r e n
d it a m b a h s a h a m h a k m i no r it a s d a l a m p e nd a p a t a n a n a k
p e r u s a h a a n u nt u k s a h a m b i a s a s a m a d e ng a n p e nd a p a t a n
u nt u k s a h a m p r e f e r e n d e n g a n b a g a i m a n a a t a u t i d a k n ya
d i v i d e n d i u m u m k a n.

6 . D a l a m k e r t a s k e r j a k o n s o l i d a s i , d i p e r l u k a n p e nc a t a t a n
u nt u k m e n g a t u r k e m b a l i s a h a m p r e f e r e n t e r m a s u k h a k
m i no r it a s . H a l i n i d i c a t a t d e ng a n d e b it u nt u k s a ha m
p r e f e r e n a na k p e r u s a h a a n ( u nt u k n i l a i no m i n a l p e r
s a h a m ) d a n k r e d it u n u t k l a ba d i t a h a n a n a k p e r u s a ha a n
u nt u k p e r be d a a n a nt a r a n i l a i no m i n a l p e r s a h a m d a n
e k u it a s p e m e g a n g s a h a m p r e f e r e n ( a g i o ya ng
d i m i nt a k a n, h u t a n g d i v i d e n, d l l ) s a a t a w a l p e r io d e .

D . I n d u k P e ru s a h a a n M e m p e ro l e h S a h a m P r e f e r e n A n a k
Perusahaan.

1 . D a r i p e n d i r i a n e nt it a s k o n s o l i d a s i , s a h a m p r e f e r e n
 d it a r i k k e m b a l i d a n t i d a k l a m a o l e h h a k m i no r it a s .

a ) P e na r i k a n s a h a m p r e f e r e n m e r u p a k a n p e na r i k a n
k o ns t r u k t i f k a r e n a s a h a m m u n g k i n s u d a h
d i l a p o r k a n s a a t p e n e r b it a n d a l a m k e s e p a k a t a n
l a p o r a n k e u a ng a n a n a k p e r u s a ha a n.

b) P e na r i k a n k o ns t r u k t i f d i l a p o r k a n s a a t p e na r i k a n
d i n ya t a k a n d a l a m l a p o r a n k e u a n g a n k o n s o l i d a s i .

2 . D a l a m k e r t a s k e r j a k o n s o l i d a s i , be r h u b u n g a n d e ng a n
e k u it a s u nt u k s a h a m p r e f e r e n i n d u k p e r u s a h a a n d a n
i n v e s t a s i u nt u k s a h a m p r e f e r e n d i e l i m i n a s i, p e r be d a a n
h a r g a ya n g d i m i n t a k a n a t a u d i k r e d i t k a n u nt u k s e m u a
t a m ba h a n mo d a l d i s e t o r . J ik a t a m b a h a n mo d a l d i s e t o r
t i d a k c u k u p u nt u k m e n i n g k a t k a n k e l e b i h a n ha r g a
p e n j u a l a n a t a s n i l a i bu k u n ya , l a b a d i t a h a n i n d u k
p e r u s a h a a n s e b a g a i h a r g a ya n g d i m i nt a k a n.

3 . D a l a m b u k u i n d u k p e r u s a ha a n t e r p i s a h , i n v e s t a s i d a l a m
sa ha m pre fe re n a nak p eru sa haa n d isesu a ika n k e nila i
bu k u i n d u k p e r u s a ha a n s a a t a k u i s i s i d a n t a m b a h a n mo d a l
d i s e t o r i nd u k p e r u s a h a a n d i m a s u k k a n a t a u d ik r e d it k a n
u nt u k p e r be d a a n a nt a r a b i a ya d a l a m i n v e s t a s i d a n n i l a i
bu k u .

a) Inve st asi da la m sa ha m pre fer e n d ia ku nt asika n

d i k a r e n a k a n o l e h n i l a i b u k u n ya d a n bu k a n
d i k a r e n a k a n o l e h m e t o d e b i a ya a t a u m e t o d e
e k u it a s .

b) T a n p a i n v e s t a s i d a l a m s a h a m p r e f e r e n d i s e s u a i k a n
k e d a l a m bu k u i n d u k p e r u s a h a a n, e k u it a s p e m e g a ng
s a h a m d a n l a b a be r s i h i n d u k p e r u s a ha a n t i d a k s a m a
d e ng a n e k u it a s p e m e g a ng s a h a m d a n l a b a be r s i h
k o ns o l i d a s i .

c ) J i k a p e n a r i k a n k e m b a l i t id a k d i c a t a t d a l a m bu k u
i n d u k p e r u s a h a a n, i n v e s t a s i be r d a s a r k a n a t a s
m e t o d e b i a ya . D a l a m k a s u s i n i , k e r t a s k e r j a
p e n ye s u a i a n u nt u k t a m b a h a n mo d a l d i s e t o r ha r u s
u nt u k b e be r a p a t a hu n l a p o r a n m e r u p a k a n
k o ns o l i d a s i . L a p o r a n k e u a n g a n k o n s o l i d a s i t i d a k
d i p e n g a r u h i o l e h a k u nt a n s i i n d u k p e r u s a h a a n u nt u k
da la m ha l inve st a si.
L a b a I n d u k P e ru s a h a a n d a n K o n s o l i d a s i P e r S a h a m .

A . . L a b a I n d u k P e ru s a h a a n d a n K o n s o l i d a s i P e r S a h a m
sangat id enti k:

1 . D i m a n a s e bu a h a n a k p e r u s a ha a n t id a k m e m i l i k i
eku iva le n sa ha m bia sa at au sekur it a s d ilut if
p o t e ns i a l l a i n n ya , p r o s u d e r u nt u k m e m p e r h it u n g k a n
E P S k o ns o l i d a s i s a m a d e n g a n u nt u k e n t it a s m a s i n g -
ma sing.

2 . D i m a n a s e bu a h a n a k p e r u s a ha a n m e m i l i k i e k u i v a l e n
s a h a m b i a s a a t a u s e k u r it a s d i l u t i f p o t e n s i a l
l a i n n ya , k e m u n g k i n a n d i l u t i f h a r u s d i p e r t i m b a ng k a n
d a l a m m e m p e r h it u n g k a n E P S I nd u k P e r u s a h a a n
d i l u t i f p r i m e r d a n d i l u t i f p e n u h. .

a . J i k a s e k u r it a s d i l u t i f p o t e n s i a l a na k p e r u s a h a a n
d iko nvers ika n me n ja d i sa ha m b ia sa a nak
p e r u s a h a a n, d i l u t i f p o nt e n s i a l d i r e f l e k s i k a n
d a l a m m e m p e r h it u n g k a n E P S a n a k p e r u s a h a a n,
d i m a n a E P S i n i d i g u n a k a n d a l a m m e n e nt u k a n
E P S i nd u k p e r u s a h a a n.

b. J i k a s e k u r it a s d i l u t i f p o t e n s i a l a na k p e r u s a h a a n
d iko nvers ika n me n ja d i sa ha m b ia sa a nak
p e r u s a h a a n, h a l d i a t a s d i p e r l a k u k a n e k u i v a l e n
s a h a m b i a s a i n d u k p e r u s a h a a n a t a u s e k u r it a s
d i l u t i f p o t e n s i a l l a i n n ya d a n m e m p e ng a r u h i
s e c a r a l a n g s u n g k e d a l a m p e r h it u ng a n E P S i nd u k
p e r u s a h a a n. D a l a m k a s u s i n i m e m p e r h i t u ng k a n
E P S a n a k p e r u s a ha a n t id a k d i m a s u k k a n d a l a m
m e m p e r h it u n g k a n E P S i n d u k p e r u s a ha a n.

B . S e k u ri t a s D i l u t i f A n a k P e ru s a h a a n D i k o n v e r s i k a n
menj adi Saha m Ana k Peru sahaan:

1 . P e nd a p a t a n d i l u t i f p r i m e r d a n p e n u h i n d u k p e r u s a h a a n
d i s e s u a i k a n u nt u k m e n g g a nt i e k u it a s i nd u k p e r u s a ha a n
d a l a m p e nd a p a t a n d i r e a l i s a s i a na k p e r u s a h a a n d e ng a n
l a b a s a h a m d i l u t i f p r i m e r a t a u p e nu h a n a k p e r u s a ha a n.

a . E k u it a s i n d u k p e r u s a h a a n d a l a m p e n d a p a t a n
d ir e a l i s a s i a na k p e r u s a h a a n a d a l a h p e r s e nt a s e
k e p e m i l i k a n i n d u k p e r u s a h a a n d a l a m l a ba ya n g
d i l a p o r k a n a n a k p e r u s a h a a n d i s e s u a i k a n u nt u k e f e k
 l a b a a nt a r p e r u s a h a a n d a r i p e n j u a l a n a r u s k e a t a s
d a n l a b a a t a u r u g i k o ns t r u k t i f a n a k p e r u s a h a a n.

1 ) A m o r t i s a s i g o o d w i l l , p e r be d a a n p e n i l a i a n ( n i l a i
bu k u n ya a t a u b i a ya l a i n ) , l a b a be l u m t e r e l i s a s i
u nt u k p e n j u a l a n a r u s k e ba w a h d a n l a b a / r u g i
k o ns t r u k t i f d i a lo k a s i k a n k e i n d u k p e r u s a h a a n
t i d a k d i m a s u k k a n d a l a m p e r h it u n g a n p e nd a p a t a n
d a r i a n a k p e r u s a ha a n t id a k m e m p e ng a r u h i d a l a m
p e r h it u n g a n e k u it a s i n d u k p e r u s a h a a n d a l a m
p e nd a p a t a n d i r e a l i s a s i a n a k p e r u s a h a a n.
D i k a r e na k a n it e m - it e m i n i t i d a k m e m i l i k i e f e k
t e r ha d a p e k u it a s a n a k p e r u s a h a a n.

b. P e r h it u n g a n E P S a n a k p e r u s a ha a n a n a k p e r u s a ha a n
i n i d i b u a t ha n ya u nt u k be r t u j u a n m e n g h i t u ng E P S
i n d u k p e r u s a h a a n d a n m u ng k i n t id a k s a m a d e n g a n
ya n g d i p e r s i a p k a n o l e h a n a k p e r u s a h a a n u nt u k
l a p o r a n e k s t e r n a l n ya .

1 ) P e r h it u n g a n E P S a n a k p e r u s a ha a n b e r d a s a r k a n
a t a s p e n d a p a t a n d i r e a l i s a s i a n a k p e r u s a ha a n,
U nt u k m a k s u d i n i , l a b a be l u m d i r e a l i s a s i a n a k
peru sa haa n d ie limina si da n la ba da n ru g i
k o ns t r u k t i f a n a k p e r u s a h a a n d i m a s u k k a n.

c . “E k u it a s i n d u k p e r u s a ha a n d a l a m l a b a s a h a m d i l u t i f
p r i m e r d a n p e nu h a na k p e r u s a h a a n d it e nt u k a n
d e ng a n m e n g a l i k a n s a h a m a n a k p e r u s a h a a n ya n g
d i m i l i k i i n d u k p e r u s a h a a n d e ng a n E P S d i l u t i f
p r i m e r a t a u p e n u h a n a k p e r u s a ha a n.

C . S e k u r i t a s D i l u t i f A n a k P e ru s a h a a n D i k o n v e r s i k a n
m e n j a d i S a h a m I n d u k P e ru s a h a a n .

1 . S a ha m b i a s a d a n e k u i v a l e n s a h a m b i a s a i n d u k p e r u s a h a a n
d i s e s u a i k a n d i m a n a s e k u r it a s d i l u t i f p o t e n s i a l a na k
peru sa haa n d iko nvers ika n me n ja d i sa ha m induk
p e r u s a h a a n.

2 . L a b a ya n g d i a t r i b u s i k a n u nt u k s e k u r it a s d i l u t i f p o t e n s i a l
a na k p e r u s a h a a n d e ng a n m e t o d e “ j i k a d i k o n v e r s i k a n ”
d it a m b a h k a n k e l a b a i n d u k p e r u s a h a a n d a l a m m e n g h it u ng
l a b a d i l u t i f p r i m e r a t a u p e nu h i n d u k p e r u s a ha a n
AK UNTANSI UNTUK PAJAK PENG HASILAN ENTITAS
KONSOLIDASI.

A. Entitas K onso lida si mung kin Pi lih Lapo ran

Pen ge mba li an Paja k Pengha si la n se suai Dasa r 15 01 hingg a
1505 IRC.

1 . K e lo m p o k A f f i l i a s i t e t a p d i m a n a s a h a m i n d u k p e r u s a ha a n
m e m i l i k i p a l i n g s e d i k it 8 0 % k e p e m i l i k a n s u a r a s e l u r u h
sa ha m da n 80% at au le bih n ila i t o t al se luru h d a la m
m e n e r b it k a n s a h a m m e l i p u t i b e r b a g a i p e r u s a ha a n.
2 . S e l u r u h e nt it a s k o ns o l i d a s i b u k a n k e lo m p o k a f f i l i a s i
h a r u s m e m i l i k i l a p o r a n p e ng e m b a l i a n s e c a r a t e r p i s a h
u nt u k b e r ba g a i p e r u s a ha a n a f f i l i a s i.

B .Penge mba lian Paja k K onso lid asi dala m Entita s

Konsilidasi.

1 . D i v i d e n a nt a r p e r u s a ha a n d i k e l u a r k a n d a r i p a j a k
p e ng h a s i l a n. 1 0 0 % P e ng e l u a r a n d i v i d e n i n i d a r i a n g g o t a
k e lo m p o k a f f i l i a s i t e r l a k s a na d i m a n a p a r a p e r u s a h a a n
t e la h m e m b u a t la p o r a n p e ng e m b a l i a n p a j a k s e c a r a
t e r p i s a h.

2 . K e r u g i a n d a r i s a l a h s a t u a f f i l i a s i m e n y e ba b k a n
b e r t e nt a ng a n d e ng a n l a p o r a n k e u a n g a n a f f i l i a s i l a i n n ya .
K u r a ng p e r ha t i a n n ya t e r ha d a p k e b e r a d a a n w a k t u
a f f i l i a s i b i a s m e n ye b a b k a n b e r t e nt a n g a n d e ng a n p a j a k
p e ng h a s i l a n a f f i l i a s i t e r s e bu t .

3 . L a b a d a n r u g i a nt a r p e r u s a ha a n d i b e d a k a n h i n g g a
d ir e a l i s a s i .

4 . B e b e r a p a a n a k p e r u s a ha a n d i m a s u k k a n p e ng e m b a l i a n
p a j a k k o n s o l i d a s i h a r u s m e n g g u n a k a n t a hu n p a j a k i n d u k
p e r u s a h a a n.

C . P e n g e m b a l i a n P a j a k s e c a r a T e rp i s a h d a l a m E n t i t a s
K onso lida si.

a . D i v i d e n- d i v i d e n d a r i a n g g o t a k e lo m p o k a f f i l i a s i ya n g
s a m a a d a l a h 1 0 0 % d i k e l u a r k a n d a r i p e nd a p a t a n d i m a n a
p e ng e m b a l i a n s e c a r a t e r p i s a h t e l a h d i l a p o r k a n.

b. 8 0 % d i v i d e n- d i v i d e n d it e r i m a d a r i p e r u s a h a a n lo k a l
d i m i l i k i 8 0 % d i k e l u a r k a n d a n 7 0 % d i v i d e n- d i v i d e n
 d it e r i m a d a r i p e r u s a ha a n lo k a l k u r a ng d a r i 2 0 % d i m i l i k i
d i k e l u a r k a n d a r i p e nd a p a t a n ya n g d i p a j a k k a n.

c . P a j a k P e nd a p a t a n m e r u p a k a n hu t a ng l a b a be l u m
t e r e a l i s a s i a nt a r p e r u s a h a a n, t e t a p i hu t a ng p a j a k ya n g
l a i n n ya d i k u r a ng i u nt u k k e r u g i a n be l u m t e r e a l i s a s i
a nt a r p e r u s a h a a n.

D. Dasa r FAS 109, Obje kti f A ku ntan si untu k Paj a k

Pen gha si lan ada lah:

1 . U nt u k m e ng a k u i s e j u m l a h h u t a n g p a j a k a t a u
p e m b a ya r a n k e m b a l i u nt u k t a hu n b e r j a l a n d a n.

2 . U nt u k m e ng a k u i b e r be d a p a j a k l i a l i b i l i t a s d a n a s s e t
u nt u k k o ns e nk u e n s i p a j a k ya n g a k a n d a t a n g d i m a n a
ha l t erse but t ela h d ia ku i d a la m la po ra n keua nga n at au
p e ng e m b a l i a n p a j a k .

E. K emudian ha l te rsebut me mi li ki konse kuen si paja k yan g

a k a n d a t a n g a d a l a h p e r b e d a a n s e m e n t a ra .

a . P e r be d a a n s u a t u a k u nt a ns i / p a j a k p e ng h a s i l a n
m e r u p a k a n p e r be d a a n s e m e nt a r a d i m a n a
p e ng e m b a l i a n p a j a k s e c a r a t e r p i s a h t e l a h
d i b u k u k a n, t e t a p i b u k a n d i m a n a p e n g e m b a l i a n
p a j a k k o n s o l i d a s i t e l a h d i b u k u k a n.

1 . L a b a d a n r u g i be l u m d i r e a l i s a s i d a n
k o ns t r u k t i f d a r i t r a n s a k s i a n a t a r p e r u s a h a a n
m e r u p a k a n p e r be d a a n s e m e nt a r a d i m a n a
p e ng e m b a l i a n p a j a k t e r s e nd i r i t e l a h
d i b u k u k a n. H a l i n i t e r j a d i k a r e n a l a b a d a n
r u g i t i d a k d i m a s u k k a n d a l a m p e nd a p a t a n
a k u nt a n s i h i n g g a d i r e a l i s a s i ; t e t a p i i n d i v i d u a l
p e r u s a h a a n t e l a h d i p a j a k k a n a t a s p e nd a p a t a n
d i m a s u k k a n d a l a m l a p o r a n m e r e k a t e r s e nd i r i .

2 . L a b a d a n r u g i be l u m t e r e a l i s a s i d a n
k o ns t r u k t i f d a r i t r a n s a k s i a nt a r p e r u s a h a a n
bu k a n p e r be d a a n s e m e nt a r a d i m a n a
p e ng e m b a l i a n k o n s o l i d a s i t e l a h d i b u k u k a n.
Ha l in i t er jad i k are na la ba da n ru g i
m e r u p a k a n a ng s u r a n h i n g g a d ir e a l i s a s i
 d a l a m b a n ya k k e r t a s k e r j a k o n s o l i d a s i d a n
p e ng e m b a l i a n p a j a k k o n s o l i d a s i .

b. P e r be d a a n p a j a k p e n g ha s i l a n / a k u nt a n s i la i n n ya
m e r u p a k a n p e r be d a a n s e m e nt a r a d i m a n a s a l a h s a t u
p e ng e m b a l i a n p a j a k k o n s o l i d a s i a t a u t e r s e n d i r i
t e la h d i b u k u k a n. 2 0 % d i v i d e n d it e r i m a d a r i
a f f i l i a s i t e r s e b u t bu k a n a n g g o t a g r u p a f f i l i a s i
b e r l a k u d i p a j a k k a n d a l a m b a n ya k p e n g e m b a l i a n
p a j a k k o n s o l i d a s i d a n t e r s e nd i r i .

c . P e r be d a a n s u a t u p a j a k p e ng h a s i l a n / a k u nt a n s i bu k a n
p e r be d a a n s e m e nt a r a . A mo r t i s a s i g o o dw i l l t id a k
m e n g u r a ng i u nt u k m a k s u d p a j a k d a l a m s a l a h s a t u
p e ng e m b a l i a n p a j a k k o n s o l i d a s i a t a u t e r s e n d i r i.

F P e rb e d a a n S e m e n t a r a .

1 . P e r be d a a n s e m e nt a r a d a r i l a b a b e l u m d i d i s t r u bu s i a n a k
p e r u s a h a a n ( a t a u e k u it a s i n v e s t i ) .

a . I n v e s t o r me m b a ya r p a j a k p e n g ha s i l a n a t a s d it e r i m a n ya
d i v i d e n b e r j a l a n ( d i s t r i b u s i p e n d a p a t a n ) d a r i e k u it a s
i n v e s t i d a n a n a k p e r u s a ha a n t e s e b u t bu k a n a n g g o t a
grup a ffilia si.

b. I n v e s t o r me n g a m b i l t i n d a k a n u nt u k a n g s u r a n p a j a k
p e ng h a s i l a n d a l a m p e n d a p a t a n be l u m d i d i s t r i b u s i
s a h a m i n v e s t i ( i. e , l a ba b e r s i h a n a k p e r u s a h a a n s e d i k it
d iv ide n).

2 . P e r be d a a n s e m e nt a r a d a r i l a b a d a n r u g i b e l u m t e r e a l i s a s i
d a r i t r a n s a k s i a nt a r p e r u s a h a a n d a l a m p e ng e m b a l i a n p a j a k
t e r s e nd i r i .

a . E nt it a s p e n j u a l a n d i m a s u k k a n l a b a a t a u r u g i d a r i
p e n j u a l a n a nt a r p e n j u a l a n d a l a m p e ng e m b a l i a n
p a j a k t e r s e nd i r i d a n m e m b a ya r p a j a k a t a u me n e r i m a
k e u nt u ng a n d a r i p a j a k ya n g b e r l a k u .

b. E fe k p a j a k d a r i p e r be d a a n s e m e nt a r a d a r i l a b a a t a u
rug i be lu m t ee a lisa si d ima sukk a n da la m me nguk ur
b e ba n p a j a k p e n g ha s i l a n a f f i l i a s i d a l a m p e n j u a l a n.
D a s a r ha l i n i m e nd e k a t i:

1 ) K e u nt u ng a n a nt a r p e r u s a ha a n d i e l i m i n a s i a t a s
 met o de gro ss.

2 ) B e b a n p a j a k p e ng h a s i l a n k o n s o l i d a s i s a m a u nt u k
k o m b i n a s i b e b a n p a j a k p e ng h a s i l a n d a l a m e nt it a s
k o ns o l i d a s i .

G. Diman a peng emb a lian paja k t e lah dibuku kan,

p e rt a n g g u n g j a w a b a n p a j a k d i a l o k a s i k a n a n t a r a
p e ru s a h a a n a f f i l i a s i . 4 M e t o d e y a n g b e r l a k u d i g u n a k a n
u n t u k a l o k a s i p a j a k p e n g h a s i l a n a n t a ra a f f i l i a s i a d a l a h :

a . M e t o d e p e ng e m b a l i a n t e r p i s a h ( b e be r a p a a n a k
p e r u s a h a a n m e n g h it u ng p e ng e m b a l i a n p a j a k p e ng h a s i l a n
j i k a m e r a s a p e n g e m b a l i a n p e r u s a ha a n s e nd i r i ) .

b. M e t o d e p e r s e t u ju a n ( be b a n p a j a k d i a l o k a s i k a n o l e h
p e r s e t u ju a n a nt a r a i n d u k d a n a n a k p e r u s a h a a n) .

c . M e t o d e d e ng a n a t a u t a n p a d e n g a n ( p a j a k p e n g ha s i l a n
ya n g d i m i nt a k a n d i h it u n g u nt u k g r u p d e ng a n d a n t a np a
d e ng a n p e n g ha s i l a n s e b e l u m p a j a k a na k p e r u s a h a a n d a n
b e ba n p a j a k p e n g ha s i l a n a n a k p e r u s a h a a n m e r u p a k a n
b e r be d a ) .

d . M e t o d e p e r s e nt a s e a lo k a s i ( b e ba n p a j a k p e ng h a s i l a n
k o ns o l i d a s i d i a lo k a s i k a n u nt u k a n a k p e r u s a h a a n a t a s
d a s a r ha l i n i p e n d a p a t a n s e b e l u m p a j a k me n g g u n a k a n
p e r s e nt a s e p e n d a p a t a n s e b e l u m p a j a k ) . M e t o d e i n i t e l a h
digunakan dalam buku teks.

PENGGABUNGAN USAHA.

A. Pen ggabung an usa ha (kedua-dua nya pemb e lian da n

penyatuan kepe mi li kan) mun g kin te rke na paja k
atau beba s paja k be rda sa r IRC. Be ri kut 4
p e n g g a b u n g a n u s a h a y a n g m u n g k i n t e rj a d i .
1 . D a l a m p e ng e n a a n p a j a k p e m b e l i a n
p e ng g a bu n g a n u s a ha , a s s a e t d a n l i a b i l i t a s
d i p e r o l e h p e r u s a ha a n m e r u p a k a n p e n i l a i a n
k e m b a l i u nt u k r e f l e k s n i l a i a k u i s i s i u n t u k
k e d u a - d u a n ya a k u nt a n s i d a n m a k s u d p a j a k .

2. Da la m be bas p a ja k pe mbe lia n pe ngga b unga n

p e r u s a h a a n, a s s e t d a n l i a b i l it a s d i p e r h a t ik a n d i
n i l a i bu k u m e r e k a u nt u k m a k s u d p a j a k , t et a p i
p e n i l a i a n k e m b a l i u nt u k m a k s u d a k u nt a ns i.
 3. Da la m su at u pa jak, me mbe ba ska n p e nyat ua n
k e p e m i l i k a n p e n g g a b u ng a n u s a h a , a k t i v a - a k t i v a
d a n k e w a j i b a n d i p i n d a hk a n p a d a n i l a i bu k u
m e r e k a , u nt u k k e d u a n ya ya it u t u j u a n p a j a k d a n
t u ju a n a k u nt a n s i .

4 . H a l i n i j u g a m u n g k i n b a hw a p e n ya t u a n
k e p e m i l i k a n p e n g g a b u ng a n u s a h a d a p a t d ik e na i
p a j a k k e p a d a p e n j u a l ya n g m a n a m e l i p u t i a k t i v a -
a k t i v a d a n k e w a j i b a n - k e w a j i b a n ya n g d i n i l a i
k e m b a l i u nt u k m e m p e r l i h a t k a n n i l a i w a j a r ya n g
d i p e r o l e h u nt u k t u ju a n p a j a k , t e t a p i d i p i n d a h k a n
p a d a n i l a i bu k u u nt u k k e p e nt i n g a n a k u nt a n s i .

K etika a kti va-a ktiv a dan kewaji ban-kewajib an dini lai

ke mb a li, p e n j u a l m e n g e t a h u i k e u n t u n g a n a t a u k e ru g i a n
s e p a d a n d e n g a n n i l a i w a j a r d a l a m m e m p e rt i m b a n g k a n
p e n e r i m a a n k u ra n g d a ri d a s a r p a j a k d a l a m a k t i v a - a k t i v a
atau menjua l saha m.

Aku ntasi untu k pe mb e lian yang diken ai pajak pada

penggabungan usaha:

1 . At i v a - a k t i v a d a n k e w a j i b a n - k w a j i b a n d i p e r o l e h d ic at at
p a d a j u m l a h br u t o .

2 . P e r be d a a n a nt a r a d a s a r p a j a k ( n i l a i b u k u ) d a n n i l a i ya n g
d i b e r i k a n d a l a m a k t i v a - a k t i v a d a n k e w a j i b a n- k e w a j i b a n
d i p e r o l e h a d a l a h d i c a t a t s e b a g a i k e w a j i b a n p a j a k ya n g
d it u nd a a t a u a k t i va p a j a k ya n g d it a n g g u hk a n. G o o d w i l l ,
n e g a t i p g o o d w i l l a nd u t a ng s e w a a d a l a h d i h i l a n g k a n.
Re kon si li asi Pend apatan (undan g-un dang Tahun 1 993):
1 . S e c a r a t r a d i s io n a l , g o o d w i l l t i d a k d a p a t d i k u r a ng i u nt u k
t u ju a n p a j a k . D a l a m s u a t u p e r u b a ha n t e r ba r u d i d a l a m
hu k u m p e r p a j a k a n, g o o d w i l l d a n a k t i v a t a k be r w u j u d l a i n
b i s a d a p a t d ik u r a ng i d i d a l a m s it u a s i y a ng t e r t e nt u :

a . Ak t i v a - a k t i v a d i p e r o l e h s e c a r a l a ng s u n g ( k e w a j i b a n
d a p a t a t a u t id a k d a p a t d ia s u m s i k a n) .

b. S e m u a s a h a m d i p e r o l e h d a n p e r u s a h a a n ya n g d i p e r o l e h
ada la h de nga n se gera me mbu bark a n d ir i.

2 . 1 9 7 g o lo ng a n a k t i v a - a k t i v a t a k b e r w u j u d d i p e r o l e h p a d a
s e t i a p d u a k o nd i s i d i a t a s d a p a t d i a mo r t i s a s i u nt u k t u ju a n
p a j a k l e b i h d a r i p e r i o d e 1 5 t a hu n, t a np a m e l i h a t n i l a i
g u na / m a n f a a t p a d a s e t i a p a k t i v a . 1 9 7 g o lo ng a n a k t i v a
t i d a k be r w u j u d m e l i p u t i ha m p i r s e m u a a k t i v a t i d a k
b e r w u j u d , t e r ma s u k g o o d w i l l .

3 . S u a t u a k t i v a t a k b e r w u j u d t i d a k a k a n d i h a p u s k a n s e ba g a i
s e s u a t u ya ng t i d a k b e r h a r g a k e c u a l i j i k a s e m u a ya n g
d i p e r o l e h ya n g t a k t e r u k u r d i d a l a m t r a ns a k s i ya ng s a m a
a d a l a h j u g a d i h a p u s k a n.

4 . U nt u k t u ju a n- t u j u a n d a l a m m e n e r a p k a n u n d a n g - u n d a n g
t a hu n 1 9 9 3 t e nt a ng h a r t a t a k be r w u j u d , a k t i v a - a k t i v a d a n
kewa jiba n-ke wa jiba n d in ila i p ada nila i p asar wa ja r,
k e c u a l i n i l a i t e r s e bu t t id a k s e s u a i d e ng a n 1 9 7 g o lo ng a n
s e s u a t u ya ng t a k b e r w u j u d . N i l a i s i s a / r e s i d u it u
d i s e s u a i k a n d e n g a n a k t i v a t a k b e r w u j u d d e ng a n s u a t u
p e ng h a p u s a n 1 5 t a hu n.

5 U nt u k t u ju a n a k u nt a n s i , ha r t a t a k be r w u j u d it u d i h a p u s k a n
a t a s n i l a i g u na / m a n f a a t , p e r b e d a a n s e m e nt a r a s e p e r t i i n i
akan t e r j a d i. A mo r t i s a s i goodwill u nt u k t u jua n
p e r p a j a k a n t id a k b e r l a k u b a g i s a h a m a k u i s i s i - a k u i s i s i d i
m a n a p e r u s a ha a n- p e r u s a ha n b e r l a n j u t / be r j a l a n u nt u k
o p e r a s i i n d u k d a n a n a k p e r u s a h a a n.
Saham Preferen

ANAK PERUSAHAAN DENGAN S AH AM PREFEREN

BEREDAR

Asu ms i:
1 . P me m i l i k i 9 0 % d a r i S , s a h a m b i a s a ya n g b e r e d a r .
2 . S me m p u n ya i $ 1 0 0 , 0 0 0 d a r i 1 0 % k u m u l a t i f s a h a m p r e f e r e n
ya ng bered ar.
3 . P e n d a p a t a n t e r p i s a h P u nt u k t a hu n 1 9 X 1 a d a l a h $ 1 0 0 , 0 0 0 .
4 . P e n d a p a t a n t e r p i s a h S u nt u k t a hu n 1 9 X 1 a d a l a h $ 4 0 , 0 0 0 .

K e p e m i l i k a n S e l u r u h P e m e g a n g S a h a m P r e fe r a n S
K e p e m i l i k a n 3 0 % P T e r ha d a p d a r i S a h a m P r e f e r e n S

L a b a B e r s i h P t a hu n 1 9 X 1
P e nd a p a t a n t e r p i s a h P $100,000 $100,000
P e nd a p a t a n P d a r i S
P e nd a p a t a n d a r i s a ha m b i a s a
90% X ($40,000 - $10,000) 27,000 27,000
P e nd a p a t a n d a r i s a ha m p r e f e r e n
30% X $10,000 3,000
Laba Bersih P $127,000 $130,000

Ko n s o l i d a s i L a ba B e r s i h T a hu n 1 9 X 1
P e ng g a bu n g a n p e nd a p a t a n t e r p i s a h
P dan S $140,000 $140,000
k u r a ng i : p e n d a p a t a n s a h a m m i n o r it a s
S.bia sa 10% X ($40,0 00 - $10,000) 3,000 3,000
S.Preferen 70% X $ 10,000 7,000 7,000
30% X $10,000 3,000
Ko n s o l i d a s i L a ba B e r s i h $127,000 $130,000

C a t a t a n : S e j a k s a h a m p r e f e r e n S d i k u m u l a t i f k a n, l a b a b e r s i h
d a n l a b a b e r s i h k o n s o l i d a s i P a d a l a h t a np a d i p e ng a r u h i
d i u m u m k a n n ya d i v i d e n s e p a n j a n g t a hu n.
D a s a r P e rh i t u n g a n u n t u k L a b a P e r S a h a m K o n s o l i d a s i ( E P S )

Anak p e ru s a h a a n tidak me mi lki equivalent saham

biasa /co mmon stoc k equiv a lent s (CS E) atau poten si d e lutiv
s e k u r i t a s y a n g b e re d a r / p o t e n t i a l l y d e l u t i v e s e c u r i t i e s
(PDS) lainn ya, yaitu:

P e nd a p a t a n s a ha m b i a s a i n d u k p e r u s a h a a n +
p e n ye s u a i a n u nt u k C S E ( P D S l a i n n ya ) i nd u k
perusahaan
EPS=-----------------------------------------------------
S a ha m i n d u k p e r u s a h a a n ya n g b e r e d a r +
s a h a m ya n g m e w a k i l i d a r i C S E ( P D S l a i n n ya )
ind uk p erusa haa n

A n a k p e ru s a h a a n m e m i l k i e q u i v a l e n t s a h a m b i a s a / c o m m o n
stoc k equiv a lent s (CS E) atau pot ensi de lutiv se ku rita s yan g
b e re d a r / p o t e n t i a l l y d e l u t i v e s e c u r i t i e s ( P D S ) l a i n n y a ,
u n t u k d i u b a h k e d a l a m s a h a m a n a k p e ru s a h a a n , y a i t u :

P e nd a p a t a n s a h a m b i a s a i n d u k p e r u s a h a a n +
p e n ye s u a i a n u nt u k C S E ( P D S l a i n n ya ) i n d u k
p e r u s a h a a n + k a l k u l a s i p e n g g a nt i a n u nt k
C S E ( P D S l a i n n ya ) a na k p e r u s a h a a n
EPS=----------------------------------------------------
S a ha m i n d u k p e r u s a h a a n ya n g b e r e d a r +
s a h a m ya n g m e w a k i l i d a r i C S E ( P D S l a i n n ya )
ind uk p erusa haa n

A n a k p e ru s a h a a n m e m i l k i e q u i v a l e n t s a h a m b i a s a / c o m m o n
stoc k equiv a lent s (CS E) atau pot ensi de lutiv se ku rita s yan g
b e re d a r / p o t e n t i a l l y d e l u t i v e s e c u r i t i e s ( P D S ) l a i n n y a ,
u n t u k d i r u b a h k e d a l a m s a h a m i n d u k p e ru s a h a a n , y a i t u :

P e nd a p a t a n s a h a m b i a s a i n d u k p e r u s a h a a n +
p e n ye s u a i a n C S E ( P D S l a i n n ya ) u nt u k i n d u k
p e r u s a h a a n + p e n ye s u a i a n C S E ( P D S l a i n n ya )
u nt u k a na k p e r u s a ha a n d i u ba h k e d a l a m
sa ha m bia sa indu k peru sa haa n
EPS=----------------------------------------------------
S a ha m i n d u k p e r u s a h a a n ya n g b e r e d a r +
s a h a m ya n g m e w a k i l i d a r i C S E ( P D S l a i n n ya )
i n d u k p e r u s a h a a n d a n a n a k p e r u s a ha a n .
Aku ntansi untuk Pend apatan Paja k

AK UNTANSI UNTUK PENDAPATAN YANG

DIDIS TRIBUS IK AN DAN PENDAPATAN TIDAK
DIDISTRIBUSIKAN

Asu ms i:
1 . P m e m p u n ya i 6 0 % d a r i S , s e bu a h p e r u s a ha a n d o m e s t ic .
2 . S m e ng u m u m k a n L a b a B e r s i h s e b e s a r $ 2 5 0 , 0 0 0 d a n
m e m b a ya r k a n d i v i d e b s e b e s a r $ 1 5 0 , 0 0 0 .
3 . T a r i f p a j a k 3 4 % f l a t ya n g d it e r a p k a n

S a ha m P d a r i S , p e nd a p a t a n d i d i s t r i b u s i k a n:
60% X $150,00 0 d iv id e n $90,000

Kew a jiba n pa ja k P da la m $90,0 00,

p e ne r i m a a n d i v i d e n:
$ 9 0 , 0 0 0 X 2 0 % t a xa b l e X 3 4 % t a x r a t e $ 6,120
S a ha m P d a r i S , p e nd a p a t a n t id a k d i d i s t r i b u s i k a n :
($250,000 - $150,000) x 60%
$60,000
P e nd a p a t a n p a j a k t id a k d i d i s t r i b u s i k a n
d i s e d i a k a n P P e n a d a p a t a n:
$ 6 0 , 0 0 0 X 2 0 % t a xa b l e X 3 4 % t a x r a t e $4,080

U t a ng a nc e r p e n d a p a t a n p a j a k $6,120
P e nd a p a t a n p a j a k ya n g d it a ng g u hk a n 4,080
Be ba n pe nda pat a n pa ja k $10,200
 PENGEMBALIAN PAJAK TERPIS AH DAN
KEUNTUNGAN DALAM PERUSAHAAN

Asu ms i:
1 . P me m i l i k i s a h a m 6 0 % d i S
2 . p me n j u a l t a n a h ya n g ha r g a n ya $ 1 2 , 0 0 0 k e p a d a S , s e b e s a r
$18,000
3 . T a r i f p a j a k ya n g d it e r a p k a n a d a l a h 3 4 %
4 . S me m b a ya r k a n $ 1 0 , 0 0 0 s e p a n j a n g t a hu n.
5. Lapo ra n La ba Ru g i P d a n S se baga i ber ikut :

P S
Pe nju a la n $200,000 $150,000
K e u nt u ng a n: m e n j u a l t a n a h 6,000
P e nd a p a t a n d a r i S 5,880
Harga Po ko k Pe njua la n ($120,000) ($90,000)
Beban Operasi ($60,000) ($30,000)
Be ba n Pe ndap at a n Pa ja k ($7,608) ($10,200)
Laba Bersih $ 24,272 $19,800

P e nd a p a t a n P d a r i S : $ 1 9 , 8 0 0 X 6 0 % k e p e m i l i k a n - $ 6 , 0 0 0
b e l u m t e r e a l i s a s i k e u nt u ng a n d a r i p e n j u a l a n t a n a h
S a ha m P p a d a S p e n d a p a t a n t id a k d i d i s t r i b u s i k a n : ( $ 1 9 , 8 0 0
p e nd a p a t a n - $ 1 0 , 0 0 0 d i v i d e n) X 6 0 % X 2 0 % k e n a p a j a k =
$1,176

P e r h it u n g a n b e ba n p e n d a p a t a n p a j a k P s e b a g a i b e r i k u t :
P a j a k d a l a m p e nd a p a t a n o p e r a s i
($200,000 p e nju a la n - $ 120,00 0
Harga po ko k pe nju a la n - $ 60,000
b e ba n o p e r a s i ) X 3 4 % $6,800
P a j a k d a r i k e u nt u n g a n
pe nju a la n t a na h ($6,000 X 34%) 2,040
Pa jak d ar i pe ner ima a n d iv ide n
($10,000 X 60% X 2 0% ke na pa ja k X 3 4%) 408
U t a ng L a n c a r P a j a k 9,248

D i k u r a n g i : P e r u b a h a n p e nd a p a t a m p a j a k d it a ng g u hk a n:
( k e u nt u ng a n d a r i t a na h b l m t e r e a l i s i r $ 6 , 0 0 0 d i k u r a ng i
P a j a k d a r i s a ha m t i d a k d i d i s t r i b u s i k a n $ 1 , 1 7 6 ) X 3 4 %
($1,640)
Be ba n Pe ndap at a n Pa ja k $1,640
$9,248

A k a n t e r j a d i p e n i n g k a t a n h a r t a d a l a m b e nt u k p a j a k t e r t u nd a
a t a u p e nu r u n a n k e w a j i b a n p a j a k d a r i s e be s a r $ 1 , 6 4 0