Income tax exp 100

Income tax pay 100

Income tax exp 100

Income tax pay 80
Deffered tax liabilities(DTL) 20

Income tax exp 100

Deferred tax asset ( DTA ) 50
Income tax pay 150

IFRS accrual basis

Rev 2019 130,000 – ( Sales Tunai 100,000 , Credit Sales 30,000)
Tax
Rev 2019 100,000
Credit Sales Th 2019 $ 30,000 – Terima Kas Th 2020 $20,000, Terima Kas Th 2021 $ 10,000

Total Revenue Ifrs Rev Tax Cash Yg Diterima ( Revenue)

2019 130,000 ( Tunai 100, Credit 30) 130,000 100,000
2020 130,000 Tunai 130,000 130,000 +20,000 = 150,000
2021 130,000 Tunai 130,000 130,000 + 10,000 = 140,000
total 390,000 390,000

Pretax financial income th 2019 70,000 x 40 % = 28,000 income tax exp

Revenue yg tdk diakui tax (kredit)* (30,000 ) – x 40 %= 12,000 DTL -
Taxable income 2019 40,000 x 40 % = 16,000 income tax payable

Penjualan kredit tdk diakui o pjk, jadi rev menurut tax lbh kecil ( 30,000 tdk diakui o pjk)
Taxable income lbh kecil ( adjust dikurangi -)

Income Tax Exp ( Ifrs ) 70,000 X 40 % 28,000

Income Tax Payable ( 40.000 x 40 % ) 16,000
Deferred Tax Liabilities 12,000

Jika income tax exp < inc tax pay - DTA lbh byr
Income Tax Exp 30,000
Deferred Tax Asset 20,000
Income Tax Payable 50,000

Rev 30.000 tdk diakui o pjk, rev pajak lbh kecil – adjust kurang - tax income lbh kecil

Income Tax Exp ( Ifrs ) 70,000 X 40 % 28,000

Income Tax Payable 16,000
Deferred Tax Liabilities 12,000
 Th 2020 jurnal income tax :
Income Tax Expense 28,000
Deferred Tax Liability 8,000
Income Taxes Payable 36,000

Angka 8.000 Tidak dicatat sbg deferred tax asset krn ada saldo deferred tax liability dari thn
2019. DTL dikurangi ( dr )

Deferred tax Asset

Tahun 2020 IFRS mencatat sbg adjusting entry u beban garansi yang blm terjadi tp
diestimasi sebagai beban thn berjalan krn beban garansi timbul dari penjualan tahun
berjalan.

Warranties Exp 500,000

Warranties Liabilities 500,000

Blm Dibayar ( kas blm keluar )= Menurut Tax Bukan Exp Krn Bayar Th 20 Dan Th 21

Pretax fin income 2,000,000 x 40 % = 800,000 inc tax exp

Warranties exp blm diakui oleh pjk krn blm byr 500,000 x 40 % = 200,000 DTA +
Taxable income 2,500,000 x 40 % = 1,000,000 inc tax pay

Warranty exp tdk diakui o tax, Exp menurut pjk lbh kecil - taxable income besar ( adj +)

Income tax exp 800,000

DTA 200,000
Income tax payable 1,000,000

IFRS - accrual basis. Revenue dan expense diakui pada saat terjadi bukan kas diterima /
dibyr
Tax code - cash basis Revenue dan expense diakui pada saat kas diterima / dibyr bukan
terjadinya

DTL
Penjualan kerdit 30.000 – tdk diakui o pjk
Rev menurut pjk kecil ( tdk diakui krn blm terima uang ), taxable income kecil – adjust -

Pretax fin inc th19 70,000 x 40 % = 28,000 income tax exp

Rev yg tdk diakui tax (30,000 ) x 40%= 12,000 DTL
Taxable income 2019 40,000 x 40 % = 16,000 income tax payable
Income Tax Exp ( Ifrs ) 70,000 X 40 % 28,000
Income Tax Payable 16,000
Deferred Tax Liabilities 12,000

DTA
Warranty expense dilakukan adjusting entry ( belum terjadi / blm dikeluarkan kas ) tdk
diakui o pjk
Exp menurut pajak kecil ( tdk diakui krn blm byr uang ), taxable income besar – adjust +

Pretax fin income 2,000,000 x 40 % = 800,000 inc tax exp

Warranties exp blm diakui oleh pjk krn blm byr 500,000 x 40 % = 200,000 DTA +
Taxable income 2,500,000 x 40 % = 1,000,000 inc tax pay

Income tax exp 800,000

DTA 200,000
Income tax payable 1,000,000

Menurut pajak Adjustment Taxable income

PRE TAX FIN Timbul
INCOME
1 Acc rec ( uang blm Bukan rev, KURANG Kecil ( byr lbh kecil, DTL
diterima revenue kecil kurang bayar

2 Warranty liab ( kas Bukan exp, TAMBAH BESAR ( byr lbh DTA
nya blm dibayar) Exp kecil besar, lebih bayar)

3 Unearned rev ( uang Ini adl rev, TAMBAH BESAR ( lbh byr ) DTA
sdh diterima ) Revenue besar
4 Prepaid insurance Ini adl exp, KURANG KECIL kurang bayar DTL
( kas sdh dibayar ) Exp besar

transaksi IFRS TAX Adjustment dari Muncul

Rev diakui Rev diakui pre tax fin inc ke
saat brg saat terima Taxable income
kirim kas
Penjualan tunai,
terima kas dan brg sdh dikirim rev Rev - -

Penjualan kredit dikurangi , DTL

Kas blm diterima, brg sdh dikirim rev x taxable income kecil (
yg dibayar kecil)
Diterima uang dimuka Ditambah, DTA
Kas sdh diterima, brg blm dikirm x rev Taxable income besar

transaksi IFRS TAX Adjustment dari pre Muncul

Peristiwa Kas tax fin inc ke
terjadi, dikeluarka Taxable income
diakui n diakui
sbg exp sbg exp
Byr uang sewa untuk periode
tersebut
Kas sdh dibayar, expense exp exp - -
terjadi

Rent exp xxx

Cash xxx

Beban sewa periode ini sdh Exp kecil, taxable

terjadi tp belum dibayar income besar

Kas blm dibayar, expense sdh Exp X ditambah DTA

terjadi Rent Kas blm
payable keluar
Rent exp xxx
Rent payable xxx

Beban sewa dibayar dimuka Exp besar, taxable

Kas sdh dibayar, expense blm income kecil
terjadi X Exp DTL
Prepaid Kas sdh dikurangi
Prepaid rent xxx rent keluar
Cash xxx

Terima kas dari penyewa gedung 30 des 2019 sebesar $ 1,000 untuk masa sewa tahun
2020.
Th 2019 :
Menurut IFRS bukan revenue ( rev diakui th 2020 masa sewa terjadi )
Menurut tax adl rev krn sdh terima uang di th 2019

Pretax fin income 21,000 x 30% = 6,300 inc tax exp

Unearned rev 1,000 + DTA x 30 % = 300 DTA +
Taxable income 22,000 x 30 % = 6,600 inc tax pay

Rev diakui o pjk, rev lbh besar menurut tax, taxable income besar ( adj +)

Income tax exp 6,300

DTA 300
Income tax pay 6,600

Bayar Prepaid insurance 31 des 19 $ 2,000, untuk masa asuransi 1 Jan 20 – 31 Des 20.

Thn 2019 :
Menurut IFRS bukan exp ( blm digunakan ) digunakan th 2020
Menurut tax adl exp krn sdh dibayar , exp besar, tax income kecil, DTL

Pretax fin income 30,000 x 30% = 9,000 inc tax exp

Prepaid ins ( 2,000) - DTL x 30 % = 600 DTL
Taxable income 28,000 x 30 % = 8,400 inc tax pay

exp diakui o pjk, exp lbh besar menurut tax, taxable income kecil ( adj -)

income tax exp 9,000

DTL 600
income tax pay 8,400

Depre exp baik IFRS ( fin income) dan pajak ( taxable income ) mengakui depre expense
hanya beda ketentuan menurut pajak u tarif penyusutannya

depre exp menurut IFRS $ 5,000

depre exp menurut tax $ 8,000
selisih 3,000

exp yg diakui o pajak lbh besar $ 3,000, exp lbh besar menurut pajak $ 3,000, tax income
lbh kecil ( adj - ) DTL

pre tax fin income 40,000 x 30 % = 12,000 inc tax exp

depre exp ( 3,000) DTL x 30 % = 900
taxable income 37,000 x 30 % =11,100 inc tax pay

income tax exp 12,000

DTL 900
income tax payable 11,100

Contoh :
depre exp menurut IFRS $ 10,000
depre exp menurut tax $ 8,000
selisih 2,000
exp menurut tax lbh kecil, tax income lbh besar adjt +

pre tax fin income 50,000 x 30 % = 15,000

depre exp 2,000 DTA x 30 % = 600
taxable income 52,000 x 30 % = 15,600

jurnal dibuat
income tax exp 15,000
DTA 600
income tax payable 15,600

Perusahaan membeli supplies tunai $ 5,000 tgl 31 Des 2019. Digunakan tahun 2020
Pretax financial income tahun 2019 $ 100,000. Tax rate 30 %

Depre exp thn 2019 menurut akuntansi $ 200

Depre exp thn 2019 menurut pajak $ 300
Selisih $ 100

Menurut tax , depre exp lbh besar ( selisih 100), adjust KURANG, taxable income kecil, DTL

Pre tax fin income 2,000 x 30 % = 600 inc tax exp

Adj depre exp ( 100) x 30 % = 30 DTL
Taxable income 1,900 x 30 % = 570 inc tax pay

income tax exp 600

DTL 30
income tax payable 570

Perus bayar sewa dimuka ( prepaid rent ) $ 500 tgl 28 des 2019 untuk masa sewa th 2020
Thn 2019 – IFRS –bukan exp ( exp 0 ), tax -- exp ( exp 500 )

Menurut tax , exp lbh besar ( selisih 500), adjust KURANG , taxable income KECIL

Pre tax fin income 6,000 x 30 % = 1,800 inc tax exp

Adj rent exp 500 x 30 % = 150 DTL
Taxable income 5,500 x 30 % = 1,650 inc tax pay

Income tax exp 1,800

DTL 150
Income tax payable 1,650

Perus melakukan penjualan kredit sebesar $ 5000 tahun 2019

Thn 2019 – IFRS sales 5,000
Tax code bukan sales 0 ( blm terima uang )

Menurut tax , bukan rev, rev lebih kecil ( selisih 5,000), adjust KURANG , taxable income
KECIL
 Pre tax fin income 80,000 x 30 % = 24,000 inc tax exp
Adj penjualan kredit ( 5,000 ) x 30 % = 1.500 DTL
Taxable income 75,000 x 30 % = 22,500 inc tax pay

Income tax exp 24.000

DTL 1.500
Income tax payable 22.500

income tax exp 15,000 Income tax exp 24.000

DTA 600 DTL 1.500
income tax payable 15,600 Income tax payable 22.500

Income statement : Income statement :

Income tax expense : Income tax expense :

Current ( yg dibyr income tax pay ) 15.600 Current ( yg dibyr income tax pay ) 22.500
Deferred tax ( DTA ) ( 600) Deferred tax ( DTL) 1.500
15,000 24.000

Pertemuan berikutnya

Temporary difference : Permanent difference :

Pajak dan IRS mengakui sbg expense/ IFRS mengakui sbg expense, tetapi pajak
revenue tp tidak mengakui sbg expense.
Beda waktu : TDK MUNCUL DTA/DTL
muncul DTA/ DTL
Keluarkan kas untuk panti asuhan th 2019 $
Perus melakukan penjualan kredit sebesar 1000
$ 5000 tahun 2019
Thn 2019 – IFRS sales 5,000 Thn 2019 IFRS expense 1.000
Tax tidak pernah diakui sbg
Th 2020 - tax code sales 5,000
expense

Yg dikoreksi lebih dulu : permanent difference kemudian baru temporary

E19-4: Havaci SpA reports pretax financial income of €80,000 for 2019. The following items
cause taxable income to be different than pretax financial income.
1. Depreciation on the tax return is greater than depreciation on the income
statement by €16,000. Menurut Tax depre exp lbh besar, taxable income kecil,
adjust dikurangi. Muncul DTL ( taxable income kecil ,byr nya sedikit )
 2. Rent collected on the tax return is greater than rent earned on the income
statement by €27,000. Menurut tax, revenue lbh besar, taxable income besar,
adjust ditambah. Muncul DTA ( taxable income besar ,byr nya lebih )
3. Fines for pollution appear as an expense of €11,000 on the income statement.
Menurut tax bukan expense ( tdk diakui sbg exp o pjk ), taxable income besar
adjust ditambah . TDK MUNCUL DTA/ DTL KRN PERMANENET DIFFIRENCE
Havaci’s tax rate is 30% for all years, and the company expects to report taxable income in
all future years. There are no deferred taxes at the beginning of 2019.

E19-4: Current Yr. Deferred Deferred

INCOME: 2019 Asset Liability
Financial income (IFRS) € 80,000
Excess tax depreciation (16,000) € 16,000
Excess rent collected 27,000 (€ 27,000)
Fines (permanent) 11,000
Taxable income (TA) 102,000 (27,000) 16,000
Tax rate 30% 30% 30%
Income tax € 30,600 (€ 8,100) € 4,800

Income Tax Expense 27,300

Deferred Tax Asset 8,100
Deferred Tax Liability 4,800
Income Tax Payable 30,600

NET OPERATING LOSS

Taxable Tax Tax
Year Income of Loss Rate Paid
2015 $ 50.000 35% $ 17.500
2016 100.000 30% 30.000
2017 200.000 40% 80.000
2018 (500.000) 0

Mulai loss th 2018. Th 2018 tdk bayr pajak, tp bisa dikompensasi ke belakang 2 thn dan
kedepan 20 thn
Loss carry back hanya 2 thn ke belakang. Retur pajak yg sdh dibayar dpt diterima kembali
untuk thn 2016 dan 2017 ( th 2015 tidak bisa di retur pajaknya krn lewat dr 2 thn )
2016   100.000   30%   30.000
2017   200.000   40%   80.000

Jurnal th 2018 untuk NOL Carry back

Income Tax Refund Receivable 110,000
 Benefit Due to Loss Carryback (Income Tax Expense) 110,000

Asumsi tax th 2019 – 40 %

LOSS mulai th 2018 500,000
Kompensasi Loss carry back :
Th 2016 100,000
Th 2017 200,000 –
Sisa u dibawa ke carry forward 200,000 u 20 thn kedepan
Jika perush laba thn berikutnya, byrnya tdk penuh krn ada yg bisa dikompensasi sebesar
200,000 x 40 % = 80,000

Jurnal th 2018 untuk NOL Carry forward

Deferred Tax Asset 80,000
Benefit Due to Loss Carryforward (Income Tax Expense) 80,000

For 2019, assume that Groh returns to profitable operations and has taxable income
of $250,000 (prior to adjustment for the NOL carryforward), subject to a 40 percent
tax rate.

2018 2019
NOL Schedule
Taxable income $ (500,000) $ 250,000
Carryback (carryforward) 300,000 (200,000)
Taxable income (200,000) 50,000
Rate 40% 40%
Income tax (revised) $ (80,000) $ 20,000

Pajak yg dibayar bukan 250,000 x 40 % = 100,000 krn ada kompensasi carry forward
sebesar 200,000. Jadi yg dibayar pajaknya hanya 20,000

Taxable income 250,000

Carry forward 200,000
Taxable income ( yg dibayar ) 50.000 x 40 % = 20,000
Income Tax Expense 100,000
Deferred Tax Asset 80,000
Income Taxes Payable 20,000