PEMBUKUAN (AKUNTANSI) WAJIB PAJAK: Alat Bantu Substantif Pemeriksa Pajak

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(Dipresentasikan dalam Call for Paper dan Seminar Nasional Universitas Pendidikan Indonesia Bandung, 14 Desember 2012)

Nur Hidayat

Konsultan Akuntansi Perpajakan TAXAcc Consulting Bandung

Dosen Program Magister Akuntansi Universitas Pancasila Jakarta

Abstract

            Tax collection system reform undertaken since 1983, has drastically changed the tax collection system which was originally adopted official assessment system was changed to self assessment system.

One side, the Taxpayer (WP) was entrusted to calculate, pay, and report its own amount of tax that should be payable, but on the other hand, requires WP to be ready to face the compliance testing for the taxes reported, i.e. facing tax audit.

Substantive tax audit is a necessity that is more acceptable to the WP, but when more priority aspects of the formality tax audit, WP often cannot accept the correction tolerant of the auditor.

Tax auditor must be priority substance of accounting for uncovering correctness transactions.

Keywords: self assessment, substantive tax audit, formality tax audit, substance of  accounting, and correctness transactions.

 

I. PENDAHULUAN

Penyajian laporan keuangan merupakan hasil akhir (output) dari proses pembukuan (akuntansi),  dari laporan keuangan tersebut diharapkan dapat member-kan informasi dalam rangka memenuhi kebutuhan informasi yang digunakan untuk kepentingan internal  maupun kebutuhan eksternal, salah satu kebutuhan eksternal yang sangat penting adalah

MEMAKSIMALKAN PERAN OPINI AKUNTAN DALAM PENETAPAN DAN KETETAPAN PAJAK

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(Dipresentasikan dalam Call for Paper dan Seminar Nasional Universitas Katolik Indonesia Atmajaya Jakarta, 4 Oktober 2012)

Nur Hidayat

Konsultan Akuntansi Pajak TAXAcc Consulting Bandung

Abstract

There are five opinion types which can be given by accountant to financial statement which has been audited by public accountant, (1) undualified opinion  (wajar tanpa pengecualian), (2) unqualified opinion with explanatory language (pendapat wajar tanpa pengecualian dengan bahasa penjelasan yang ditambahkan dalam laporan audit bentuk baku), (3) qualified opinion (pendapat wajar dengan pengecualian), (4)  adverse opinion (pendapat tidak wajar), and (5) disclaimer opinion (pendapat tidak memberikan pendapat).

Unqualifield opinion is a result of professional works of an Public Accountant that confessed  its independency, so feasible  when unqualifield opinion has the huge benefits either formaly and materialy.

 Recently Directorate General of Taxes (DJP), accountant opinion mainly unqualifield opinion (WTP) is exploited optimally especially on tax determining and determination, considering to get the unqualifield opinion management accountant has attempted to present the financial statement transparency which has been conducted refers to Financial Accounting Standard (SAK) and there is no unvalid presentation it means that the financial statement has refered to standardized process of presentation.

Keyword: accountant opinion, uqualifield opinion (WTP), tax determining and  determination

 

I. Pendahuluan

Perusahaan yang telah berusaha untuk mengelola kegiatan usahanya secara profesional dan transparan sesuai dengan prinsip tata kelola perusahaan (good corporate governance)  membutuhkan opini dari akuntan publik atas laporan keuangannya, untuk membuktikan bahwa perusahaannya telah berjalan sesuai dengan harapan para investor dan pihak-pihak yang berkepentingan.

AKUNTANSI: Dalam Perspektif Al-Qur’an

Oleh: Nur Hidayat, SE.

Alumni S1 Akuntansi, Mahasiswa Program Magister (S2)

Ekonomi Islam, IAIN Sunan Gunung Djati Bandung, Doktor (S3) Akuntansi Pajak Universitas Padjadjaran (UNPAD).

Al-Qur’an (2:282)

Ya ayyuha al-ladzina amanu idza tadayantum bi-daynin ila ajalin musamman fa-aktubuhu, wa-alyaktub baynakum katibun bi-al-’adli, wala wa’ba katibun an-yaktuba kama ‘allamahu Allah, falyaktub walyuhlili al-ladzi ‘alaihi al-haqqu walyattaqi Allaha Rabbahu wala yabkhas minhu syayan, fa-in kana al-ladzi ‘alaihi al-haqqu safihan aw dha’ifan aw la yastathi’u an yumilla huwa falyuhlil waliyyuhu bi-al’adli, wa-astasyhidu syahidayni min rijalikum fain lam yakuna rajulayni fa-rajulun wa-amraatani minhunna tardhawna mina al-syuhadai an tadhilla ihdahuma fa-tudzakkira ihdahuma al-ukhra, wala yaba al-syuhadau idza madu’u, wala tas’amu an-taktubuhu shaghiran aw kabiran ila ajalihi, dzalikum aqsathu ‘inda Allahi wa-aqwamu li-asysyahadati wa-adna alla tartabu illa an yakuna tijaratan hadhiratan tudirunaha baynakum fa-laysa ‘alaikum junahun alla taktubuha wa-asyhidu idza taba ya’tum, wala yudharra katibun wala syahidun, wa-in taf’alu fainnahu fusuqun bikum, wa-attaqu Allaha, wa-yu’allimukumu Allaha wa-Allahu bikulli syayin ‘alimun.

Hai, orang-orang yang beriman, apabila kamu bermuamalah (transaksi ekonomi pen.), tidak secara tunai untuk waktu yang