PERLU dicatat, Penjelasan Pasal 28

PERLU dicatat, Penjelasan Pasal 28 ayat (6) UU KUP menegaskan perubahan metode pembukuan harus diajukan kepada Dirjen Pajak sebelum dimulainya tahun buku yang bersangkutan, atau tahun buku dimulainya penggunaan metode penilaian persediaan baru, dengan menyampaikan alasan yang logis dan dapat diterima serta akibat yang mungkin timbul dari perubahan tersebut. - See more at: http://news.ddtc.co.id/artikel/6845/konsultasi-pajak-perubahan-metode-pembukuan/#sthash.KN058Xf0.dpuf

結果 (英語) 1:

It should be noted, the explanation of article 28 paragraph (6) of the ACT confirms the change of accounting method COUP must be submitted to the Directorate General of Tax before the start of the fiscal year in question, or the fiscal year of commencement of use of the new inventory valuation method, delivering a reason that logical and acceptable as well as the consequences that may arise from such changes. -See more at: http://news.ddtc.co.id/artikel/6845/konsultasi-pajak-perubahan-metode-pembukuan/#sthash. KN058Xf0. dpuf

結果 (英語) 2:

PLEASE note, the elucidation of Article 28 paragraph (6) of the Act KUP confirms changes bookkeeping methods must be submitted to the Directorate General of Taxes prior to the commencement of the financial year in question, or the fiscal year commencement valuation method new supply, by conveying a logical reason and acceptable as well as the possible consequences arising from these changes. - See more at: http://news.ddtc.co.id/artikel/6845/konsultasi-pajak-perubahan-metode-pembukuan/#sthash.KN058Xf0.dpuf