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"The role of taxpayers permitted to maintain their book keeping in US $ currency to government's revenue are increasing therefore such discriminatory policy needs a serious study to ensure the fairness and certainty in implementation. Minister of Finance Decree Number 533 Year 2000 specifying five types of business which are allowed to maintain the book keeping in US $ without a criterion as standardized in financial accounting standard (FAS), as a result arising issue in the effort of taxing foreign exchange difference. Accounting standard sees the non functional currency as a foreign currency. All monetary items and all transactions are denominated in foreign currency generate the foreign exchange difference. Prevailing implementation rules designed to rule the Rupiah book keeping which will become inequitable judicially if applied to the US $ books taxpayer. This thesis is addressed to analyze the foreign exchange difference treatment to the company permitted to maintain their bookkeeping in US $, base on license's granting criteria, exchange rate and foreign exchange rate difference, foreign exchange treatment in prevailing regulations, exchange rates and financial report items translation, and the improvement proposal to make the foreign exchange taxing will be in line with the basic law principles.

US $ bookkeeping is designed to respond the globalization demand and to provide the conducive climate of investments. Accountancy is an element of tax administration in providing information about tax object. Accounting information is expressed in monetary unit is so-called as an accounting currency. Accounting currency is functional currency, currency considered as non-functional be foreign currency. Exchange rates fluctuation is generating foreign exchange difference. Restatement of foreign currencies balance and transactions denominated in foreign currency within two different points of time will generate foreign exchange losses/gains which ultimately affecting the tax liability. S-H-S income concept assumes the foreign exchange rate difference as a part of capital gains or capital losses, which should be taxed or deducted at the realization date.

Type of research for this thesis has the character of analytical-descriptive. Data collecting conducted with research of documents and research of field. Research of documents conducted with research of bibliography and research of field. Research of bibliography cover research of literatures, expert's opinions, relevant taxation rules and financial data of PT X. Field research conducted by holding an interview with interested parties to the foreign exchange difference taxation case which studied-in is PT X case as according to Code of Foreign Capital.

The principle of book keeping rule in the law of General Provision and Taxation Procedure (referred as "KUP Law") mention that unless otherwise stipulated by tax laws, the book keeping must be executed by means or systems normally uses in Indonesia, like on the basis of Financial Accountancy Standards (FAS). The KUP Law gives authority to Minister of Finance to define the taxpayer which may allow to maintain book keeping in US $ without accompanied by criterion, therefore MOF has his own discretion to issue further book keeping rules which might possibly oppose the basic principles of basic rules. Every transaction carries out in the non US S currency will yield the foreign exchange difference. A foreign exchange gain is subject to tax and a foreign exchange loss will be deductible from the gross income. Prevailing implementation rules related to the foreign exchange difference do not itemize particular financial report post able to be translated by historical exchange rate and balance, which translated with current exchange rate. The tax authority's treatment and tax court's decision on the PT X case was derived from Gunadi's opinion in his book that there is no foreign exchange loss from the tax payables or receivables accounts since the taxes receivables/ payables account should be translated by historical exchange rate. From accounting point of view, the Gunadi's method of translation is a temporal method with dual transactions perspective which nor FAS neither prevailing tax laws does not adopted. FAS adopts the monetary and non monetary translation method as an accepted standard to report all foreign currency transactions.

It is recommended that the licensed taxpayer to apply the US $ book keeping has to rely on certain criteria in line with the other article within the same provision. The implementation provisions of forcij exchange difference need to update by inserting the detail of foreign exchange loss derived from which items allow as deduction and the detail of foreign exchange gain derived from which items treats as the income tax object."

"Alasan dan tujuan penulisan ini adalah membantu menambah pengertian tentang Prinsip Akuntansi Indonesia, Koperasi dan Pernyataan nomer 3 tentang Standar Khusus Akuntansi Untuk Koperasi. Metode penelitian yang digunakan adalah penelitian kepustakaan. Prinsip Akuntansi Indonesia merupakan dasar dalam penyusunan laporan keuangan diungkapkan secara garis besar saja. Prinsip yang memerlukan penjabaran lebih lanjut diatur dalam "pernyataan" tersendiri.Pernyataan nomer 3 tentang Standar khusus Akuntansi Untuk Koperasi. disusun dengan memperhatikan karakteristik koperasi Aspek penting yang perlu diperhatikan dalam penerapan prinsip akuntansi khusus untuk koperasi adalah adanya pemisahan perlakuan akuntansi an tara transaksi anggota dan bukan anggota. Perlakuan akuntansi untuk bukan anggota sarna dengan perlakuan pada badan usaha lain yaitu berdasarkan Prinsip Akuntansi Indonesia sedangkan untuk transaksi dengan anggota perlakuannya berdasarkan Standar Khusus Akuntansi Untuk Koperasi"

"ABSTRAKSehubungan dengan pembatalan UU BHP dan diterbitkannya PP No 66 Tahun 2010 serta UU No 12 Tahun 2012 ketujuh Perguruan Tinggi Negeri yang semula berstatus BHP akan mengalami dua pola pengelolaan keuangan yang karakteristiknya berbeda yaitu BLU dan PTN BH Oleh karena itu penulis tertarik untuk meneliti mengenai permasalahan dalam implementasi ketentuan pengenaan pajak pada Universitas XYZ sebagai salah satu dari tujuh Perguruan Tinggi yang mengalami perubahan status serta upaya upaya yang dilakukan oleh Universita XYZ atas permasalahan tersebut Dari hasil penelitian diketahui bahwa permasalahan implementasi pemenuhan kewajiban perpajakan Universitas XYZ disebabkan oleh ketidakpastian yang terjadi akibat perubahan peraturan mengenai bentuk dan status badan penyelenggara pendidikan yang terjadi dalam 3 tahun terakhir serta belum berjalannya tata kelola yang baik dalam kaitannya dengan integrasi keuangan Universitas XYZ telah melakukan upaya upaya untuk menghadapi permasalahan yang ada yaitu berupa perumusan statuta sebagai landasan atas bentuk dan status badan Universitas XYZ serta penyempurnaan proses pengelolaan keuangan terkait dengan penyempurnaan POB penambahan dan penataan SDM yang memadai Selain itu Pemerintah dalam hal ini Direktorat jenderal Pajak perlu memikirkan kebijakan pajak khusus mengenai perguruan tinggi negeri untuk menghindari ketidakpastian atas ketentuan pajak yang berlaku terutama atas 7 Perguruan Tinggi Negeri yang berstatus PTN BH terkait dengan perubahan status hukumnya Hal ini sejalan dengan prinsip pemungutan pajak bahwa pemungutan pajak harus didasari oleh prinsip certainty

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ABSTRACTIn connection with the cancellation of UU BHP and issuance of PP No 66 in 2010 and UU No 12 in 2012 the seven state universities that originally existed BHP will have two patterns of different financial management characteristics which is BLU and PTN BH Therefore the authors are interested in studying the problems in the implementation of the provisions on the taxation of XYZ University as one of the seven universities that experienced change of status and the efforts made by the XYZ University to overcome the problems As result of the research revealed that the issue problems of tax obligations fulfillment implementation occur due to uncertainty because of changes in the regulation of status of education providers that occurred in the last 3 years and have not run well yet good governance in relation to financial integration as a means of fulfillment of tax obligations XYZ University has made efforts address to the existing problems in the form of stipulated the statute as the basis foundation for XYZ University status and improvement of financial management processes associated with improving SOP additions and arrangement of adequate human resources Besides that the government in this case Directorate General of Taxation need to think special treatment of tax policies about the public universities to avoid uncertainty over the applicable tax provisions primarily on 7 State Universities with PTNBH status related to changes in its legal status This is in line with the principle of taxation that taxation should be based on the principle of certainty "

"Studi ini bertujuan menganalisis hubungan antara moralitas pajak, kepercayaan terhadap otoritas publik, persepsi terhadap keadilan, dan pengetahuan perpajakan dengan tingkat kepatuhan Wajib Pajak UMKM. Penelitian ini menggunakan dua variabel kontrol yaitu umur operasional usaha (age) dan ukuran usaha berdasarkan jumlah karyawan (size). Penelitian ini juga mengelompokkan pengetahuan perpajakan menjadi kelompok lebih kecil yaitu pengetahuan perpajakan terkait administratif dan pengetahuan perpajakan terkait penegakan hukum/sanksi. Sampel yang digunakan adalah para pelaku usaha mikro, kecil, dan menengah yang tersebar di Indonesia. Penelitian ini menggunakan metode kuantitatif. Pengujian tingkat kepatuhan WP UMKM dinilai penting karena sektor UMKM memiliki potensi perpajakan yang cukup tinggi. Instrumen pengumpulan data berupa kuesioner yang menggunakan skala Likert 5 poin dan pernyataan benar atau salah dengan 193 responden. Hasil penelitian yang diperoleh membuktikan adanya hubungan positif antara moralitas pajak, kepercayaan terhadap otoritas publik, persepsi terhadap keadilan, dan pengetahuan perpajakan dengan tingkat kepatuhan Wajib Pajak UMKM.

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This study aims to analyze the association between tax morality, trust in public authorities, perceptions of fairness, and tax knowledge with the level of compliance of SMEs taxpayers. This study uses two control variables which are the age of business operations and the size of the business based on the number of employees. This study also grouped tax knowledge into smaller groups namely taxation knowledge related to administration and taxation knowledge related to law enforcement / sanctions. In this study, the sample used is the micro, small and medium businesses across Indonesia. This research uses quantitative methods. Quantitative testing regarding the level of compliance of SMEs Taxpayers is considered important because the SMEs sector has a high tax potential. Data collection instruments in the form of a questionnaire that uses a 5-point Likert scale and true or false statements with 193 respondents. Quantitative research results show that there is a positive relationship between tax morality, trust in public authorities, perceptions of justice, and tax knowledge with the level of compliance of SMEs taxpayers."