ANALYSIS OF TAX ACCOUNTING’S IMPLEMENTATION ON ACCOUNTS RECEIVABLE: CASE STUDY IN FREIGHT  SERVICE MSME COMPANIES

Kenny Ardillah

doi:10.61141/pabean.v6i1.429

ANALYSIS OF TAX ACCOUNTING’S IMPLEMENTATION ON ACCOUNTS RECEIVABLE: CASE STUDY IN FREIGHT SERVICE MSME COMPANIES

Kenny Ardillah

Abstract

Accounting applications in companies are applied using generally accepted accounting standards so that financial statements are more objective, clear, and understood by all parties. Companies need to pay attention to the application of tax accounting so that the preparation of financial statements is following tax regulations. The objectives to be achieved in this study are to analyze the application of accounts receivable accounting and the application of Value Added Tax related to receivables in freight service companies with medium scale based on tax provisions and PSAK. Data analysis in this study using qualitative analysis with a descriptive approach. The results of the analysis have been carried out on three freight service companies with medium scale showed that two companies measured and recorded receivables following the PSAK No. 23 (revised 2014), PSAK No. 55, and PSAK No. 68 (revised 2015), while one company did not. Other results showed that two companies perform presentation and disclosure of receivables and their allowance following PSAK No. 1 and PSAK No. 71, while one company did not. Collection of Value Added Tax on the transaction of Financial Accounting Standards following the Regulation of the Minister of Finance Number 207/PMK.10/2015 and the Value Added Tax Act No. 42 (2009). The company should record the receipt of the settlement of accounts receivable that have been written off based on the provisions of the applicable accounting standards and the company record the receipts into the cash account and accounts receivable account as a reduction in receivables.

ABSTRAK

Aplikasi akuntansi di perusahaan diterapkan dengan menggunakan standar akuntansi yang berlaku umum sehingga laporan keuangan lebih objektif, jelas dan dipahami oleh semua pihak. Perusahaan perlu memperhatikan penerapan akuntansi pajak agar penyusunan laporan keuangan sesuai dengan peraturan perpajakan. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis penerapan akuntansi piutang dan penerapan Pajak Pertambahan Nilai terkait piutang pada perusahaan jasa pengangkutan dengan skala menengah berdasarkan ketentuan perpajakan dan Pernyataan Standar Akuntansi Keuangan. Analisis data dalam penelitian ini menggunakan analisis kualitatif dengan pendekatan deskriptif. Hasil analisis yang telah dilakukan pada tiga perusahaan jasa pengangkutan dengan skala menengah menunjukkan bahwa terdapat dua perusahaan yang mengukur dan mencatat piutang sesuai dengan PSAK No. 23 (revisi 2014), PSAK No. 55, and PSAK No. 68 (revisi 2015), sedangkan satu perusahaan tidak. Hasil lainnya menunjukkan bahwa terdapat dua perusahaan yang melakukan penyajian dan pengungkapan piutang dan pencadangannya sesuai dengan PSAK No. 1 dan PSAK No. 71, sedangkan satu perusahaan tidak. Pemungutan Pajak Pertambahan Nilai atas transaksi Standar Akuntansi Keuangan sesuai dengan Peraturan Menteri Keuangan Nomor 207/PMK.10/2015 dan Undang-Undang Pajak Pertambahan Nilai No. 42 tahun 2009. Perusahaan seharusnya mencatat penerimaan pelunasan piutang yang telah dihapusbukukan berdasarkan ketentuan standar akuntansi yang berlaku dan perusahaan mencatat penerimaan tersebut ke dalam akun kas dan akun piutang sebagai pengurang piutang. Masih belum banyak penelitian yang membahas penerapan akuntansi pajak untuk piutang pada UMKM dan kerugian kredit yang diharapkan selama pandemi COVID-19.

Keywords

Tax Accounting; Accrual Based; Account Receivable; Value Added Tax; Freight Service Companies

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DOI: https://doi.org/10.61141/pabean.v6i1.429