Download PSAK 46 Pajak Penghasilan Revisi 2013 PDF - Akuntansi Online
Download PSAK 46: A Guide to Understanding and Applying the Accounting Standard for Income Taxes in Indonesia
If you are an accountant, auditor, or financial professional in Indonesia, you may have heard of PSAK 46, the accounting standard for income taxes. But what is PSAK 46 exactly and how can you download it and apply it in your work? In this article, we will answer these questions and provide you with a comprehensive guide to understanding and using PSAK 46 in your financial reporting.
What is PSAK 46 and why is it important?
PSAK stands for Pernyataan Standar Akuntansi Keuangan, which means Financial Accounting Standards Statement in Indonesian. PSAK 46 is the accounting standard that regulates how to account for income taxes in financial statements. It is based on the International Accounting Standard (IAS) 12 Income Taxes, which is issued by the International Accounting Standards Board (IASB).
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PSAK 46 is important because it ensures that the income tax effects of transactions and events are properly recognized, measured, presented, and disclosed in financial statements. It also helps to avoid double taxation or under-taxation of income by aligning the accounting treatment with the tax laws and regulations. By following PSAK 46, you can enhance the quality, comparability, and reliability of your financial information.
The scope and objective of PSAK 46
PSAK 46 applies to all entities that prepare financial statements in accordance with Indonesian Financial Accounting Standards (IFAS), except for those that are exempted by the standard. It covers both domestic and foreign income taxes, including withholding taxes.
The objective of PSAK 46 is to account for the current and future tax consequences of transactions and events that are recognized in financial statements or tax returns. It also aims to provide relevant information about the income tax position of an entity to users of financial statements.
The main principles and concepts of PSAK 46
PSAK 46 adopts a balance sheet approach to income tax accounting, which means that it focuses on the differences between the carrying amounts of assets and liabilities in financial statements and their tax bases. These differences are called temporary differences, which may result in taxable or deductible amounts in future periods when the carrying amounts are recovered or settled.
PSAK 46 also recognizes that some transactions and events may affect taxable income or tax payable in periods different from those in which they are recognized in financial statements. These are called taxable temporary differences or deductible temporary differences, respectively. These differences may create deferred tax liabilities or deferred tax assets, which are recognized in financial statements.
In addition, PSAK 46 acknowledges that some items may not be taxable or deductible at any time, such as goodwill or initial recognition of assets or liabilities. These are called permanent differences, which do not result in deferred tax liabilities or assets.
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The recognition and measurement of current and deferred tax assets and liabilities
Current tax assets and liabilities are the amounts of income taxes payable or recoverable in respect of the taxable income or loss for the current or prior periods. They are measured at the amount expected to be paid to or recovered from the taxation authorities, using the tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax assets and liabilities are the amounts of income taxes payable or recoverable in respect of the temporary differences that arise from the differences between the carrying amounts of assets and liabilities in financial statements and their tax bases. They are measured at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, based on the tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax assets and liabilities are recognized for all taxable and deductible temporary differences, unless they arise from the initial recognition of goodwill or assets or liabilities in a transaction that is not a business combination and affects neither accounting nor taxable profit or loss. Deferred tax assets are also recognized for unused tax losses and unused tax credits, to the extent that it is probable that future taxable profit will be available against which they can be utilized.
Deferred tax assets and liabilities are offset if there is a legally enforceable right to set off current tax assets against current tax liabilities and they relate to income taxes levied by the same taxation authority on the same taxable entity or different taxable entities that intend to settle current tax assets and liabilities on a net basis.
How to download PSAK 46 and access its latest amendments?
If you want to download PSAK 46 and access its latest amendments, you need to know where to find them and how to get them. Here are some tips to help you with that.
The official sources of PSAK 46 and its exposure draft
The official sources of PSAK 46 and its exposure draft are the Indonesian Institute of Accountants (IAI) and the Financial Services Authority (OJK). The IAI is the professional organization of accountants in Indonesia that develops and issues IFAS, including PSAK 46. The OJK is the government agency that regulates and supervises the financial services sector in Indonesia, including the adoption and implementation of IFAS.
The IAI publishes PSAK 46 and its exposure draft on its website (www.iaiglobal.or.id) and its online store (www.tokobukuiai.com). The OJK also publishes PSAK 46 and its exposure draft on its website (www.ojk.go.id) under the section "Standar Akuntansi Keuangan".
The steps to download PSAK 46 from the IAI website or store
To download PSAK 46 from the IAI website or store, you need to follow these steps:
Go to the IAI website (www.iaiglobal.or.id) or store (www.tokobukuiai.com).
Click on the menu "Standar Akuntansi" or "Buku Standar Akuntansi", respectively.
Select "PSAK" or "PSAK Lengkap", respectively.
Find "PSAK 46 Pajak Penghasilan" or "PSAK Lengkap Edisi 2020", respectively.
Click on the link "Download" or "Beli", respectively.
Fill in your personal information and agree to the terms and conditions.
Pay the required fee (if any) using your preferred payment method.
Download the PDF file of PSAK 46 or receive an email confirmation with a link to download it.
The benefits of downloading PSAK 46 and staying updated with its changes
Downloading PSAK 46 and staying updated with its changes can bring you several benefits, such as:
You can access PSAK 46 anytime and anywhere, even offline, without having to rely on internet connection or physical copies.
You can save time and money by avoiding unnecessary printing costs or shipping fees.
You can ensure that you have the most current version of PSAK 46 and avoid using outdated or incorrect information.
You can learn about the latest developments and amendments of PSAK 46 and prepare yourself for any changes in income tax accounting.
You can improve your knowledge and skills in applying PSAK 46 and enhance your professional competence and reputation.
How to apply PSAK 46 in practice?
Now that you have downloaded PSAK 46 and accessed its latest amendments, you may wonder how to apply it in practice. Here are some suggestions to help you with that.
The presentation and disclosure requirements of PSAK 46
PSAK 46 requires that current tax assets and liabilities be presented separately from deferred tax assets and liabilities in the statement of financial position. It also requires that income tax expense or income be presented separately from other items of income or expense in the statement of comprehensive income. It also allows that income tax expense or income be presented as a single line item in the statement of profit or loss and other comprehensive income, with the details disclosed in the note