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"Taxation connects closely with accounting. Books of account form compulsory information for taxpayers who complete annual income tax returns in full and correctly and serves as evidence if tax officers conduct any inspection for the purpose of testing compliance with tax obligations. The amount of income which is arrived at according to the taxpayer's books of account on the basis of financial accounting will differ from that arrived at on the basis of tax regulations.

The author of this thesis attempts to describe the reasons for the need to apply FINANCIAL ACCOUNTING STANDARD STATEMENT No. 46 to commercial financial statements and the basic differences between financial statements for commercial and fiscal purposes, In addition, the author attempts to analyze the problems which arise in connection with the application above for the purpose of arriving at the amount of income tax taxpayers should pay, describe the efforts which are made by the Directorate General of Taxation to deal with the different ways the statement above is applied and discuss to what extent such efforts have been capable of achieving the goals concerned.

Based upon the theories postulated by economists and tax experts, the statement above contains three permitted methods to allocate income tax charges of a firm for a particular time period: deferred method, asset-liability method and net-of-tax method. The three methods are currently applied in financial statements.

The research for this thesis employs an analytical descriptive method for which data is gathered through libraries where books, regulations, scientific media are found, and in-depth interviews with the relevant parties, namely tax authorities, tax consultants and public accountants.

From discussions a conclusion is made that from the point of view of an accountant, accounts apply several methods to allocate revenues so that income tax charges are matched with the relevant revenues. The matching method may be applied directly and indirectly through the deferment of revenue recognition periods. In direct matching, income taxation is allocated by employing the net-oftax method. In matching through the deferment of revenue recognition periods, deferred method and liability methods are used. FINANCIAL ACCOUNTING STANDARD STATEMENT No. 46 which is issued by the Indonesian Society of Accountants employs the liability method which is also known as the asset liability method. The method has been selected upon considering its advantages and disadvantages. A direct benefit which a firm enjoys through the application of the statement is found in the preparation of its financial statement: this financial statement may serve as both a tax return which is known as a special tax return for tax interests which differ from those for commercial financial statements. A financial statement which is prepared on the basis of Statement No. 46 above helps the Directorate General of Taxation in the application of the self-assessment system for tax calculations and reporting. Such a financial statement clearly reveals any temporary and permanent differences and their impact on current and subsequent years.

This represents the basic concept of the self-assessment method which requires taxpayers to reveal in full their tax charges and tax charges outstanding. In practice, financial statements which are prepared under Statement No. 46 contain recognized tax charges in detail by tax type, recognized tax liabilities as at the date of the balance sheet in question and any excess tax payments which may be refunded or re-compensated. Such financial statements also separate revenues which are not subject to withholding taxation. Annual tax returns are used to help detect the level of compliance by taxpayers with their tax liabilities. Through the self-assessment method above, taxpayers are entrusted with the calculation, depositing and reporting of their own tax obligations. In order to arrive at their tax-liable income, taxpayers must maintain good accounting records. Notwithstanding the fact that it has been optional to apply them since January 1, 1995, as set out in paragraph 77 of FINANCIAL ACCOUNTING STANDARD STATEMENT No. 16, deferred taxes are new to Indonesia and, therefore, unusual to it. Statement No. 46 above which has been issued by the Indonesian Society of Accountants refers to the asset-liability or balance sheet approach. It is expected that the application of this statement will produce accurate financial statements so that any taxation outstanding will be accurate as well.

In order to deal with the problems associated with the application of Statement No. 46, it is recommended that the Society above in conjunction with the Directorate General of Taxation make public the ways fiscal financial statements are prepared and presented in accordance with Statement No. 46 due to the fact that such financial statements reflect more openness on the part of taxpayers with respect to the calculation and payment of any income taxation outstanding and comply with the principles of the self-assessment method. In addition, tax officers shall be provided with training courses on income tax accounting so that disputes may be reduced."

"Pimpinan rumah sakit dalam mengambil keputusan membutuhkan informasi yang memenuhi aspek kualitas, termasuk informasi akuntansi yang dirangkum dalam laporan keuangan, agar keputusan yang diambil sesuai dengan kenyataan. Sistem pengakuan pendapatan pasien rawat inap yang diberlakukan di RSUP Nasional Dr. Cipto Mangunkusumo saat ini didasarkan pada saat pasien pulang dan membayar biaya perawatan, sehingga pencatatannya didasarkan hanya pada semua uang kas yang masuk saja, ini merupakan ciri dari sistem pencatatan cash basis.Sedangkan berdasarkan Standar Akuntansi Keuangan Rumah Sakit Pemerintah yang dikeluarkan oleh Departemen Kesehatan, pengakuan pendapatan pasien rawat inap diakui pada saat pelayanan diberikan atau paket pelayanan/perawatan dilakukan, dan pencatatannya didasarkan pada saat timbulnya hak dan kewajiban, ini merupakan ciri dari sistem pencatatan accrual basis. Dengan adanya perubahan sistem pengakuan pendapatan dari saat pasien pulang menjadi saat pelayanan diberikan atau paket pelayanan/perawatan dilakukan, merupakan aspek yang harus diteliti.Tujuan penelitian adalah diperolehnya gambaran tentang pelaporan pendapatan pasien rawat inap sesuai dengan sistem pengakuan pendapatan menurut Standar Akuntansi Keuangan Rumah Sakit Pemerintah, agar dapat digunakan untuk pengambilan keputusan manajerial dan mengukur kinerja rumah sakit.Penelitian dilakukan melalui pengumpulan data primer dengan pengamatan terhadap aktivitas yang ditelaah, yaitu setiap pasien yang masuk dirawat di ruang rawat dan pulang sehat atau meninggal, melalui teknik pengamatan berperan serta selama 3 bulan sejak bulan April 1995 s/d bulan Juni 1995. Observasi dilakukan dengan mencatat dan menghitung besarnya pendapatan dari perawatan, pendapatan dari pemeriksaan penunjang serta pendapatan dari tindakan, yang dirinci satu persatu terhadap 754 pasien pulang dan pasien yang masih dalam perawatan. Dalam perhitungan tersebut diketahui berapa pembayaran yang lunas dan berapa yang belum lunas yang mengakibatkan piutang.Data yang terkumpul selama 3 bulan tersebut, dianalisa dengan proses pembuatan laporan keuangan berdasarkan pengakuan pendapatan pasien rawat inap menurut standar akuntansi keuangan rumah sakit pemerintah yang berorientasi pada accrual basis, dan proses pembuatan laporan keuangan berdasarkan kebiasaan yang sudah berjalan selama ini yang berorientasi pada cash basis.Hasil penelitian adalah sebagai berikut :1. Pencatatan pengakuan pendapatan rawat inap yang didasarkan pada saat pasien pulang selama 3 bulan berjumlah Rp. 67.243.812,00 , sedangkan pencatatan pengakuan pendapatan rawat inap pada saat pelayanan diberikan atau paket pelayanan/perawatan dilakukan berjumlah Rp. 82.469.987,00, sehingga terdapat perbedaan jumlah pendapatan sebesar Rp. 15.226.175,00. yang merupakan kinerja yang tidak terukur.2. Pengakuan pendapatan rawat inap saat pasien pulang yang diberlakukan RSUP Nasional Dr. Cipto Mangunkusumo saat ini, kurang memberikan aspek kualitas yang memadai terutama dalam memberikan informasi bagi pimpinan dalam pengambilan keputusan.3. Pencatatan dan pelaporan pendapatan yang dilakukan saat ini, dibuat hanya bersifat keselarasan/kesesuaian antara pelaksanaan dan peraturan, sehingga lapaorannya sulit untuk dilakukan analisa.4. Pengakuan pendapatan berdasarkan standar akuntansi keuangan rumah sakit pemerintah ternyata sangat memadai dalam memenuhi aspek kualitas laporan keuangan, sehingga dapat memberikan informasi bagi pimpinan dalam pengambilan keputusan, karena mu dahnya dilakukan analisa keuangan, serta bermanfaat dalam me ngukur kinerja.5. Piutang pasien dalam perawatan yang selama ini belum pernah diketahui, maka dengan adanya pengakuan pendapatan berdasarkan standar akuntansi rumah sakit pemerintah, piutang tersebut dapat diketahui.Disarankan agar dibentuk Tim Penyusunan Sistem Akuntansi, diadakan pelatihan, pengolahan data dengan komputer, untuk sementara diterapkan akuntansi paralel.

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Based on Government Hospital Accounting Standard for the Dr. Cipto Mangunkusumo State Hospital makes Ambulatory Care Unit Patient?s Income Acknowledgement System AnalysisThe head of hospital makes decision, he needs an information have to met a quality aspect, including and accounting information reviewed by financial statement, in order to his decision made in accordance with reality. The ambulatory care unit patients' income acknowledgement system analysis utilities in the Dr. Cipto Mangunkusumo State Hospital, it is current based on patients, back to their home and pay medical charge, so the their medical record is just only in cash, this is a characteristic from cash basis record system.

In the other hand, Government Hospital Accounting Standard issued by Ministry of Health, ambulatory care unit patients' income acknowledgement system analysis acknowledged when management makes service of service/treatment packet demonstrated and their own record upon when an arising of their rights and obligation, this is a basis accrual record system characteristic. With income acknowledgement transfer to when they back and to become service/treatment packet demonstrated, this is aspect must be examined.

The subject of study is getting an illustration about ambulatory care unit patients' income report in accordance with income acknowledgement system base on Government Hospital Accountancy Standard, rather, to be utilities to makes managerial decision and to make hospital performance.

A study made with primer data collecting with our observation toward our activities studied, i.e., each patients entered in unit treatment and back either health or dead, with our observation technique played for three months from April to June of 1995. Our observation made with record and calculate total their own income from treatment, income from supporting treatment, income from supporting medical aids and income from medical action, and details one by one to 754 of patients' back to home and of patients are still being medical aids. Within those treatments, known whether how much settlement their payment or not.

Our data collected for three months, they analysis with preparation financial report process based on ambulatory care unit non patients' income based on Government Hospital Accountancy Standard oriented to accrual basis and its medical report, formally, have been applied today oriented to cash basis.

Following Our result study :

1. Ambulatory care unit patients' income acknowledgement record based on they will be back to home for three months : Rp. 67,243,812.00, and in the other hand, when service served or service/treatment made total Rp. 82,469,987.00, so that getting deviation total income : Rp. 15,226,175.00 whose irregular performance.

2. Currently, the Dr. Cipto Mangunkusumo State Hospital gives a ambulatory service income acknowledgement when its patients going to back home, lack of solid quality aspect, particularly, it gives information to superior when the making decision.

3. It is now, both record and income record demonstrated, just make accurated between implementation and management, so that, it is just difficult for the report to make an analysis.

4. An income acknowledgement based on Government Hospital Accountancy Standard appeared more suitable to specify finance statement quality aspect, so that its given an information to superior in the making decision, because it was simple demonstrated the finance analysis and useful to make a performance.

5. Patients' account receivable are treated current service, they had never known, and by it is based on Government Hospital Accountancy Standard, that account receivable will be known.

Suggested that establishing a Accountancy Preparation System Team, held training, processing data with the computer, while applied parallel accounting."

"The objective of this study is to analyze : 1) the differences in financial ratios used in measuring the company's performance, 2) the utulity of the international financial ratios 3) the biases of the international financial ratios and 4) the factors to be considered in analyzing international financial ratios...."

"Persaingan ketat dunia perbankan mengharuskan bank beroperasi pada tingkat yang efisien. Ini tercermin dari diberlakukannya Standar Khusus Akuntansi Perbankan Indonesia (SKAPI). Selain itu analisa Cost Volume Profit (CVP) dapat membantu bank merencanakan laba dan mengevaluasi hasil kerja segmen tertentu dalam organisasi bank. Skripsi ini merupakan sebuah studi kasus dengan metodologi penelitian analitis deskriptif yang dilakukan pada salah satu bank. Pengumpulan data diperoleh melalui penelitian kepustakaan dan penelitian lapangan. SKAPI (suplemen dari PAI), menyempurnakan sistem pelaporan keuangan bank, agar informasi, yang dihasilkan benar-benar mencerminkan aktivitas bank. Pengakuan pendapatan dan beban yang dianut bank telah sesuai dengan SKAPI. Penerapan analisa CVP pada bank memerlukan modifikasi rumus dasar dan proses pengalokasian common cost harus tepat. Hasil analisa atas produk mencerminkan produk beroperasi pada tingkat di atas break even point, menghasilkan laba sesuai dengan yang ditargetkan dan memiliki tingkat margin of safety yang cukup aman. Hasil analisa pada bagian treasury bank, pada dua tahun pertama beroperasi pada tingkat diatas titik impas dan melebihi target laba. Pada tahun ke tiga analisa, bank mengalami kerugian akibat ekspansi dan dua tahun berikutnya memperoleh laba kembali akibat penanaman dana yang tepat pada aktiva yang produktif. Analisa CVP memiliki banyak keterbatasan yang merupakan kelemahan utamanya. Meskipun demikian analisa ini memberikan gambaran yang cepat dan mudah dicerna, meskipun tidak memiliki tingkat keakuratan yang tinggi. Analisa dapat memberikan peringatan awal (early warning) dan harus dilanjutkan dengan analisa lain yang lebih akurat. Untuk kemajuan bank yang dianalisa, faktor-faktor bunga yang bersaing, strategi pemasaran yang tepat, pelayanan yang baik, efisiensi bank dan program pelatihan pegawai perlu ditingkatkan."

"We analyze if a change in accounting standard or a change in prudential regulation impacts banks loan loss provision. We find that, in general, the banks using a principles based accounting standard exhibit a lower level of earnings management compared to banks using a rules-based accounting standard. When a country moves from pro cyclical macro prudential regulations to a dynamic provisioning regime, banks are more likely to set aside a larger amount of loan loss provision for the purpose of income smoothing."

"ABSTRAKSangat penting bagi sebuah perusahaan untuk membuat Laporan keuanganya sesuai denganstandar akuntansi yang berlaku. Hal ini disebabkan untuk menghindari kesalahan bagi pembacaseperti investor, kredtor, suppliers, karyawan, dan pegang saham. Makalah ini akan menganalisadan membahas Standard Akutansi Australia khususnya mengacu pada goodwill yang timbul dariakuisisi. Pembahasan akan mengacu pada persamaan dan perbedaan berdasarkan empatperusahaan Australia, diantaranya Macquarie Bank Limited, Computershare Limited, Slater &Gordon, and Steadfast Group

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ABSTRACTIt is very crucial for a corporate reporting entities to produce financial statements in accordancewith Accounting Standards. This is due to avoid misleading to financial statements users such assuch as investors, creditors, suppliers, employees, and shareholders. This paper will analyze anddiscuss Australian Accounting Standards particularly referring to goodwill arising on acquisition.Moreover, I will evaluate the similarities and differences based on the most recent financialstatements of four companies which are Macquarie Bank Limited, Computershare Limited, Slater& Gordon, and Steadfast Group."

"ABSTRAKMengingat pentingnya kebijakan akuntansi pemerintah terutama terkait aset tetap sesuai dengan karakteristik entitas yang akan mempengaruhi kewajaran dan keandalan laporan keuangan yang dihasilkan, maka penelitian ini bertujuan untuk menganalisis akuntansi salah satu aset tetap yang memiliki karakteristik khusus pada pemerintah, yaitu hewan ternak. Entitas yang menjadi objek penelitian adalah Balai Embrio Ternak Cipelang Kementerian Pertanian dan Pusat Pelayanan Kesehatan Hewan dan Peternakan Pemerintah Provinsi DKI Jakarta. Analisis dilakukan dengan mengidentifikasi permasalahan dalam perlakuan akuntansi atas hewan ternak yang dilakukan objek penelitian dan menganalisisnya dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah dan International Public Sector Accounting Standard 27 Agriculture. Hasil penelitian menunjukan bahwa hewan ternak dapat diakui sebagai persediaan atau aset tetap berdasarkan tujuan kepemilikan hewan ternak dan nilai kapitalisasinya. Pengukuran dapat dilakukan dengan dua metode, pertama, harga perolehan untuk hewan ternak hasil pembelian dan kedua, tarif Penerimaan Negara Bukan Pajak berdasarkan survei harga pasar secara tahunanyang dituangkan dalam peraturan pemerintah untuk hewan ternak hasil turunan. Perlunya dilakukan revaluasi atas nilai hewan ternak. Penyajian nilai persediaan dan aset tetap hewan ternak pada neraca laporan keuangan. Serta pengungkapan informasi secara lebih detil terkait hewan ternak, seperti jenis, klasifikasi, dan kebijakan akuntansi untuk setiap jenis hewan ternak.

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ABSTRACTThis study aims to analyze the accounting treatment of fixed asset that has special characteristics to the government, ie livestock. The research done considering the importance of government accounting policy especially related to fixed assets according to the characteristics of the entity that will affect the fairness and reliability of the financial report. The unit analysis of the research are Cipelang Livestock Embryo Hall of the Ministry of Agriculture and Veterinary and Husbandry Service Center of DKI Jakarta. This study uses a case study approach by analyzing existing problems with Government Regulations No. 71 2010 on Government Accounting Standards and IPSAS 27 Agriculture. This research finds that livestock can be recognized as inventory or fixed assets based on the purpose of livestock ownerships and their capitalization value. Livestock can be measured in two ways. Purchased livestock measured by the acquisition cost and derived herds measured by the rate of State Revenue Non Taxes based on annual market price survey which is set forth in the government regulation. Annual revaluation is needed in order to update the current value. The inventory value and fixed assets of livestock must be presenting in the balance sheets. And more detailed information disclose in Notes of Financial Statement."

"ABSTRAKSnow Protek adalah sebuah perusahaan yang telah melakukan penelitian dan pengembangan untuk krim wajah dan material untuk membuat jaket ski. Snow Protek juga membeli sebuah merek topi bernama Snowsafe. Sebagai entitas yang wajib membuat laporan keuangan, Snow Protek diharuskan membuat laporan keuangan sesuai dengan ketentuan dari Australian Accounting Standard Board AASB . Tesis ini akan menganalisa aktiva tidak berwujud milik Snow Protek dengan cara menganali sasetiap biaya yang terjadi dalam penelitian dan pengembangan dan menentukan biaya mana yang dapat diakui sebagai aktiva tidak berwujud dan biaya mana yang diakui sebagai pengeluaran. Penurunan nilai dari Snowsafe juga akan di demonstrasikan dalam tesis ini dengan cara membandingkan nilai buku dengan nilai yang dapat kembali.

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ABSTRACTSnow Protek company has been doing a research and development project for Face Cream and New Fabric for ski jackets. Snow Protek also purchased a successful brand of sun hats called Snowsafe. As a reporting entity, Snow Protek Ltd is required to comply with all accounting standards. This assignment explain how Snow Protek should report its intangible asset in financial statement according to Australian Accounting Standard Board AASB . This report will analyse the measurement of intangible asset by determining which costs are required to be classified as an expense and which qualified to be capitalised as an intangible asset. The impairment for Snowsafe will also be demonstrated in this report by comparing the carrying amount of Snowsafe with its recoverable amount."

"ABSTRAKSnow Protek Ltd adalah perusahaan kecil dengan proyek penelitian yang mengharapkan pertumbuhan cepat selama lima hingga sepuluh tahun ke depan. Perusahaan ini sedang melakukan penelitian dan pengembangan krim wajah dan material untuk membuat jaket ski. Sebagai entitas pelaporan, Snow Protek Ltd wajib mematuhi semua standar akuntansi serta membuat laporan keuangan sesuai dengan ketentuan dari Australian Accounting Standard Board AASB . Tesis ini akan menentukan biaya mana yang dapat diakui sebagai aktiva tidak berwujud dan biaya mana yang diakui sebagai pengeluaran dengan cara menganalisa setiap biaya yang terjadi dalam penelitian dan pengembangan. Perbandingan nilai buku dengan nilai yang dapat kembali akan mendemonstrasikan penurunan nilai di brand Snowsafe.

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Snow Protek Ltd is a small company with research projects that expect rapid growth over the next five to ten years. The company is conducting research and development of face creams and materials for making ski jackets. As a reporting entity, Snow Protek Ltd must comply with all accounting standards and make financial reports in accordance with the provisions of the Australian Accounting Standard Board AASB . This thesis will determine which costs can be recognized as intangible assets and which costs are recognized as expenses by analyzing any costs incurred in research and development. Comparison of book values with values that can return will demonstrate a decrease in value in Snowsafe."

"ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengakuan akuntansi atas pengembangan sistem informasi sebagai aset tak berwujud dalam laporan keuangan pemerintah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa di antara beberapa sistem informasi yang dikembangkan oleh Pusat Informasi Pengawasan, Badan Pengawasan Keuangan dan Pembangunan, Pengembangan Sistem Informasi Manjemen Akuntabilitas SIMA seharusnya mendapat pengakuan akuntansi sebagai aset tak berwujud dalam laporan keuangan, karena memenuhi semua unsur yang dipersyaratkan sesuai kriteria definisi, pengakuan dan pengembangan. Kapitalisasi penting dilakukan karena akan meningkatkan akuntabilitas dan transparansi, sebagai upaya pengamanan aset negara dan berguna sebagai informasi pengambilan keputusan manajemen, serta menunjukkan komitmen pemerintah dalam menerapkan prinsip akuntansi berbasis akrual. Pengabaian pengakuan akuntansi yang masih terjadi disebabkan karena kurangnya pemahaman aparatur terhadap konsep pengakuan aset dan juga disebabkan karena belum lengkapnya ketentuan yang mengatur perlakuan akuntansi aset tak berwujud yang berasal dari pengembangan internal.

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ABSTRACTThis study aims to analyze information system development recognition as an intagible assets in government financial report. This research is a qualitative case study method. The result shows that among information systems developed by Pusat Informasi Pengawasan, Badan Pengawasan Keuangan dan Pembangunan BPKP , SIMA BPKP development should be recognized as an intagible assets, since it meets all criterias required of definition, recognition and development. Capitalization become important since it will increase accountability and transparency, as a safeguard state assets and useful as a better information for management decision making, as well as showing the government commitment to implement accrual based accounting principle. Abandonment of accounting recognition still occurs due to a lack of understanding of the concepts of assets recognition and incomplete provisions governing the accounting treatment of intagible assets derived from internal development. "