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. Secara teknis, ketentuan pelaksana yang dapat diacu dalam hal ingin mengajukan permohonan perubahan metode pembukuan berupa metode penilaian persediaan antara lain adalah Surat Edaran Direktur Jenderal Pajak Nomor SE - 40/PJ.42/1998 tentang Petunjuk Pelaksanaan Keputusan Direktur Jenderal Pajak Nomor KEP-208/PJ./1998 Tanggal 6 Oktober 1998. Ketentuan itu menjelaskan wajib pajak yang ingin mengubah metode pembukuan harus menyampaikan surat perubahan metode pembukuan, dalam kasus ini metode penilaian persediaan dari FIFO ke AVERAGE, kepada Kepala Kantor Pelayanan Pajak dimana wajib pajak terdaftar dengan menyebutkan: - See more at: http://news.ddtc.co.id/artikel/6845/konsultasi-pajak-perubahan-metode-pembukuan/#sthash.zSD51gvZ.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. Technically, the implementing provisions which can be referenced in terms of wanting to apply for a change of accounting method of inventory valuation method in the form of, among others, is a tax Director General circular letter Number SE-42/PJ. 42/1998 on the execution of the Instructions of the tax Director General Decision Number KEP-206/PJ./1998 Dated October 6, 1998. Provisions that explain the tax payers who want to change the method of accounting should convey a letter of change of accounting method, in this case the FIFO method of inventory valuation of to the AVERAGE, to the head of the tax services office where the taxpayer is registered with the mention:-See more at: http://news.ddtc.co.id/artikel/6845/konsultasi-pajak-perubahan-metode-pembukuan/#sthash. zSD51gvZ. 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. Technically, the implementing provisions which may be referred to in terms of wishing to apply for a change in the form of bookkeeping method of inventory valuation methods include the Circular of the Director General of Tax No. SE - 40 / PJ.42 / 1998 on Implementation Guidelines for the Director General of Taxation Number KEP-208 / PJ./1998 on October 6, 1998. the provision was explained taxpayers who wanted to change the bookkeeping methods must submit a letter of accounting method changes, in this case of a FIFO inventory valuation method to AVERAGE, to the Head of the tax Office where the taxpayer is registered by saying: - See more at: http://news.ddtc.co.id/artikel/6845/konsultasi-pajak-perubahan-metode-pembukuan/#sthash.zSD51gvZ.dpuf