AKUNTANSI KEUANGAN MENENGAH 2 tugas dan jawaban pajak

AKUNTANSI KEUANGAN MENENGAH 2

    1.      Apakah yang dimaksud dengan beda waktu ?

    2.      Apakah yang dimaksud dengan pajak tangguhan

   3.      PT Bon-Bon pada tanggal 1 Oktober 2010 membeli sebuah truk dengan harga perolehan Rp. 300.000.000 tanpa nilai residu denga taksiran umur ekonomis 10 tahun. Truk tersebut di depresiasi dengan metode garis lurus. Menurut peraturan pajak truk ini termasuk harta kelompok 2 dan di depresiasi dengan metode saldo menurun. Hitunglah koreksi fiskal dari beban depresiasi truk tersebut.

   4.      Sebutkan jenis-jenis perubahan metode akuntansi dan berikan contohnya

   5.      Jelaskan jenis-jenis kesalahan yang mungkin terjadi.

JAWABAN :

    1.      Pengertian Perbedaan Waktu Atau Temporer (Temporary Differences) Dalam Akuntansi Pajak  adalah :

Perbedaan yang timbul sebagai akibat perbedaan pengakuan  penilaian elemen-elemen laporan keuangan (aktiva, kewajiban, ekuitas, penghasilan, beban, untung, dan rugi) yang berlaku dalam disiplin akuntansi perpajakan (ketentuan/peraturan perpajakan) disatu pihak, dengan standar atau ketentuan yang berlaku dalam disiplin akuntansi keuangan dipihak yang lain yang bersifat tetap.

   2.    “Pajak Tangguhan” adalah pajak yang ditangguhkan alias DITUNDA, sebagai antisipasi terhadap konsekwensi utang pajak penghasilan, baik yang timbul di masa kini maupun masa depan.

 4.      Perubahan dalam metode akuntansi dipisah­kan menjadi tiga:

a.      Perubahan dalam prinsip akuntansi.

b.      Perubahan dalam taksiran-taksiran akuntansi.

c.      Perubahan dalam kesatuan usaha.

Beberapa contoh dari perubahan prinsip akuntansi adalah sebagai berikut :

·        Perubahan dalam metode pembebanan harga pokok persediaan, seperti dari LIFO ke FIFO atau ke rata-rata tertimbang.

·        Perubahan dalam metode depresiasi aktiva tetap, seperti dari double declining balance method ke straight line method.

·        Perubahan dalam metode akuntansi untuk kontrak jangka panjang, seperti dari metode kontrak selesai ke metode persentase penyelesaian.

·        Perubahan dalam perhitungan biaya produksi, seperti dari full costing ke direct costing.

Perubahan Dalam Taksiran Akuntansi

•         Perubahan jumlah cadangan kerugian

•         Perubahan umur aktiva

•         Perubahan nilai residu aktiva tetap

Perubahan Dalam Kesatuan Usaha

-         Perusahaan perorangan menjadi Firma

-         Perusahaan perorangan menjadi PT

-         Firma menjadi Perseroran Terbatas

5.      Kesalahan Dalam Neraca

-         Hanya akan mempengaruhi penyajian akun aktiva, kewajiba atau ekuitas pemegang saham.

-           Kesalahan Dalam Laporan Laba-Rugi

Hanya akan mempengaruhi penyajian akun-akun nominal dalam laporan laba-rugi.

-         Pengaruh Neraca dan Laporan Laba-Rugi

Mempengaruhi penyajian neraca maupun laba-rugi.

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Contoh Surat Pengunduran Diri Yang Baik Benar dan Sopan

Surakarta, 11 Maret 2014

Kepada Yth,
Bp. Winarto
PT. Swastama
di tempat


Dengan Hormat,

Melalui surat ini, saya Nur Fiana  bermaksud untuk mengundurkan diri dari PT Swastama sebagai karyawan, terhitung sejak tanggal 11 Maret 2014.

Saya mengucapkan terimakasih atas kesempatan yang diberikan kepada saya untuk bekerja di PT Swastama. Saya juga memohon maaf kepada seluruh karyawan dan manajemen PT Swastama apabila terdapat kesalahan yang saya lakukan selama bekerja.

Saya berharap selalu,PT Swastama dapat terus berkembang dan selalu mendapatkan yang terbaik.

Hormat Saya,

Nur Fiana

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Contoh Pembuka dan Penutup Reporter Bahasa Inggris

First Example. 

  Assalamu’alaikum Wr. Wb. Good Morning viewers... Today, On Wednesday 21 April 2010  Happy gathering with us in “Broadcasting News Program of Mambaus Sholihin TV” which will provide you the real news which is taken factually from the field, either from national or international. I am Muh. Adkha Hidayatullah, will accompany you for five minutes later with many kinds of information. Well, let’s begin the news today. ... ... (Content)... Well, viewers...  That’s all the news today if you have some critics and suggestions, please visit us inhttp.www.mambaussholihin.org. And for the wise word today is “Do the Best and don’t think to be the best”.  Finally, I am Muh. Adkha and all of crews of Mambaus Sholihin Broadcasting TV, we say, see you next time and.... Wassalamu’alaikum Wr. Wb.  Viva Indonesia... ....-ooOoo-....
Second Example

  Assalamu’alaikum Wr. Wb.  Good morning viewers... You are still with me, Muh. Fadllillah from MBS TV, Wednesday 21 April 2010. For five minutes more, I will accompany you, to listen to some bright news, some actual news, and some latest news in this sunny morning. The first is about ... (Side/Title). And here is the first news.
... (Content)... Thus, the news I could present to you, and if you have some suggestions and come critics about this program, please visit us at: www.MBSTV.co.id ... or you may call us on the number below: 021 2345678.  Finally, I am and all of crews of MBSTV say “Have a wonderful day”, see you next time and bye bye...
Wassalamu’alaikum Wr. Wb.  ....-ooOoo-....
Third Example Assalamua’alaikum Wr. Wb.  Good Morning viewers. Today, Wednesday 21 April 2010  You are still with me, Muh. Lujaini Dani, in program “MBS Breaking News”. Here, I will accompany you to listen to some bright news from foreign countries. And here is the first news;  ... (Content)...  Well viewers, we step to the second news, about ... Here is, the second news. 
... (Content)...  Those, all news I could present to you, today. If you have some critics and suggestions, please visit us in www.MBS BREAKING NEWS.com. At the end, we say, “Thank you very much for your nice attention, see you next day, in the same time, in the same program in our lovely channel “MBS TV”.  Wassalamu’alaikum. Wr. Wb.  ....-ooOoo-....
Forth Example

  Assalamu’alaikum Wr. Wb.  Good morning viewers,  Today, on Wednesday 21th April 2010, you are with me, Muh. Adib Shofawi on “MBS News Broadcasting”, actual, sharp and believable program, will provide for you, all sorts of news, from all sorts of side, for five minutes later. Well viewers, let’s listen, to the first news. 
... (Content)...  Thank you viewers that is the news which I could convey to you today. If you have some critics and suggestions, please visit us in www.MBS News Broadcasting.com. I am Muh. Adib Shofawi and all of crews of MBS News Broadcasting program, say, “Have a nice day, keep your spirit, peace, love and respect. See you, in the next opportunity. Wassalamu’alaikum Wr. Wb. Bravo Indonesia...  ....-ooOoo-....
Fifth Example

  Assalamualaikum Wr. Wb.  Good morning viewers. Welcome to MBS Broadcasting. Today, I am Muh. Galih Himawan,will accompany you all, to listen, to the latest and the hottest news, around our country, Indonesia and abroad. Allright viewers, here is the first news. 
... (Content)...  Ok viewers, that is the news today, I am Muh. Galih Himawan and all of MBS crews say, thank so much for your attentions, good luck for you.  Wassalamu’alaikum Wr. Wb. See you, tomorrow, and, bye bye ...  ....-ooOoo-....

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Contoh Berita Dalam Bahasa Inggris

5 February 2014 Last updated at 01:42

Pain 'dimmer switch' discovered by UK scientists

About one in five people suffer from acute or chronic pain

Pain sensitivity is controlled by a genetic "dimmer switch", which can be re-set, UK scientists have said.

Twins sharing 100% of genes have different pain thresholds, which can potentially be altered by lifestyle or medication, say researchers at King's College, London.

The study could lead to new painkillers or lifestyle interventions, they report in Nature Communications.

One in five of the population suffers from acute or chronic Lead researcher Dr Jordana Bell said the potential to regulate genes involved in pain sensitivity "is very exciting and could lead to a more effective pain relief treatment for patients suffering with chronic pain".

Sensitivity to pain is complex, with wide individual variation. Previous studies have suggested about half of the influence is explained by genes.

To identify levels of sensitivity to pain, scientists tested 25 pairs of identical twins using a heat probe placed on the arm.

Identical twins share 100% of their genes; therefore any difference between identical twins must be due to their environment or changes affecting the function of their genes.

Study participants were asked to press a button when the heat became painful for them, which allowed the researchers to determine their pain thresholds.

Using DNA sequencing, the researchers examined the whole genetic codes (genomes) of the twins and compared them with 50 unrelated individuals.

The research team found chemical changes within nine genes involved in pain sensitivity that were different in one twin but not in her identical sister.

These were most significant within a known pain sensitivity gene, which is already a target for the development of new painkillers.

Research into the switching on and off of genes, a process known as epigenetic regulation, is a big growth area for the development of new medicines.

'Landmark' study

Tim Spector, professor of genetic epidemiology at King's College London, said epigenetic switching is "like a dimmer switch for gene expression".

"This landmark study shows how identical twins, when combined with the latest technology to look at millions of epigenetic signals, can be used to find the small chemical switches in our genes that make us all unique - and in this case respond to pain differently."

The chemical changes act like a "thermostat" or "dimmer switch" to set an individual's pain sensitivity, Prof Spector added.

"Using drugs or changes in lifestyle, we might be able to reset that thermostat, allowing that person in the future to feel less pain," he told BBC News.

"The epigenetic changes are potentially reversible."

http://www.bbc.co.uk/news/health/

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