AKUNTANSI PERPAJAKAN DALAM PENGGABUNGAN USAHA (Studi Kasus Pada Perusahaan Listed di BEI)

Hendrian Hendrian, Ali Muktiyanto

Abstract


In accounting, there are two methods used in recording business combinations i.e purchase and pooling of interest method. Purchase method has ameasurable indication with the withdrawal of cash beside the cost of business combination and stock issuance costs incurred by the company buyer. In addition to that, there will be changes of ownership. The assets acquired by a business entity are recorded and recognized at market value. As a consequence, the excess of fixed assets will be recorded as goodwill. Meanwhile if the business combination uses the pooling of interest method, then the amount of assets, debts and rights of shareholders that are reported by the affiliated companies will be recognized in accordance with its book value. APB No.16 notes that there are 12 requirements that must be met when using pooling of interest method. If it does not meet any of these requirements then the combined companies must use the purchase method. There is no goodwill in pooling interest method. It means that in the merger process there is no obligation to pay taxes since it based on book value and no goodwill.

Keywords


accounting, business combination

Full Text:

PDF

References


Bachtiar, A. (2008). Akuntansi keuangan lanjutan. Edisi 1 Buku Materi Pokok. Jakarta: Penerbit Universitas Terbuka.

Beams, F & Yusuf, AA. (1998). Akuntansi keuangan lanjutan di Indonesia, Buku Satu. Jakarta: Salemba Empat.

Departemen Keuangan Republik Indonesia Direktorat Jenderal Pajak. (1994). "Ketentuan Perpajakan Indonesia: Undang-Undang Perpajakan No. 10 Tahun 1994 tentang Pajak Penghasilan". Dirjen Pajak. Jakarta

Departemen Keuangan Republik Indonesia Direktorat Jenderal Pajak. (1994). "Keputusan Menteri Keuangan Nomor 637/KMK.04/1994 tentang Penggunaan Nilai Buku atas Pengalihan Harta dalam Rangka Penggabungan, Peleburan, atau Pemekaran Usaha". Dirjen Pajak. Jakarta.

Departemen Keuangan Republik Indonesia Direktorat Jenderal Pajak. (1998). "Keputusan Menteri Keuangan Nomor 422/KMK.04/1998 tentang Penggunaan Nilai Buku atas Pengalihan Harta dalam Rangka penggabungan, Peleburan, atau Pemekaran Usaha". Dirjen Pajak. Jakarta.

Departemen Keuangan Republik Indonesia Direktorat Jenderal Pajak. (1998). "Keputusan Menteri Keuangan Nomor 469/KMK.04/1998 tentang Penggunaan Nilai Buku atas Pengalihan Harta dalam Rangka Penggabungan, Peleburan, atau Pemekaran Usaha". Dirjen Pajak. Jakarta.

Departemen Keuangan Republik Indonesia. (1989). "Keputusan Menteri Keuangan Nomor 740/KMK.00/1989 tentang Restrukturisasi". Jakarta. Dirjen Pajak.

Goeltom, MS. (1998). Restrukturisasi: Kaitannya dengan situasi moneter Indonesia. Seminar Restrukturisasi Perbankan Indonesia-Merger, Konsolidasi dan Akuisisi. BI. Jakarta.

Gunadi. (1999). Pajak dalam aktivitas bisnis. Jakarta: Abdi TANDUR.

Hadori , Y & Harnanto. (1996). Akuntansi keuangan lanjutan, Edisi 1. Yogyakarta: BPFE.

Ikatan Akuntan Indonesia. (1998). Pernyataan Standar Akuntansi Keuangan. Jakarta: Divisi Penerbitan IAI.

Mangoting, Y. (1999). Penggunaan metode by purchase dan pooling of interest dalam rangka penggabungan usaha (business combination) dan efeknya terhadap pajak penghasilan. Jurnal Akuntansi & Keuangan, 1(2), 132143.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2015 Jurnal Organisasi Dan Manajemen

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.