TRANSFORMASI PSAK 46: UNTUK MEMAKNAKAN KEHADIRAN AKUNTANSI PAJAK BAGI UKM

Abstract

The article to explain important things about financial statement in every part of business entity causes Small and Medium Enterprises (SMEs) have to compile their financial statement. However, financial accounting standards are considered too complicated, so that many SMEs in the regions haven’t made their financial statements based on their economic activities. Now, SAK ETAP can be use as financial accounting standards to make easier for SMEs to arrange their financial statements in order to make sure about the loss or income from operations and effective, efficient and safe decision making. Each entity that doing business, it’s not just about profit or loss derived from their economic activities. But also how much tax should be calculated and paid for his efforts. SMEs that have set the standard SAK ETAP as underlying of making their financial statement, should still refer to SFAS 46 to calculated the income taxes by tax planning.