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Profit and Loss

Solusi untuk Wajib Pajak Profesi Agar Tak Lebih Bayar Pajak

Setelah mendapat protes dari Artis bahwa setelah amnesti pajak berakhir, mereka menjadi harus membayar pajak lebih tinggi dari sebelumnya, Direktorat Jenderal Pajak (Ditjen Pajak) mengimbau kepada seluruh Wajib Pajak (WP) terutama pada pekerja profesi untuk memiliki pembukuan penghasilan. Seperti artis, pengacara, dokter dan profesional lainnya.

Dirjen Pajak Ken Dwijugiasteadi mengatakan, pembukuan penghasilan ditujukan untuk penghitungan pajak per tahunnya yang lebih jelas dan lebih murah dibandingkan dengan tidak memiliki pembukuan penghasilan.

Menurut Ken, membuat pembukuan tentunya bukan sesuatu yang sulit bagi profesi artis karena hanya mencatat berapa yang mereka hasilkan dan berapa yang merka keluarkan sebagai biaya. Jika WP memiliki pembukuan, maka jumlah pajak penghasilan terutang bisa lebih rendah karena tarif pajak langsung dikalikan dengan penghasilan neto WP tanpa memperhitungkan tarif norma.

Sebagai informasi, sesuai Pasal 1 Peraturan Direktorat Jenderal (Perdirjen) Pajak Nomor 17 Tahun 2015 tentang Norma Penghitungan Penghasilan Neto (pasal 17 UU PPh), kewajiban penyelenggaran pembukuan ditujukan kepada WP orang pribadi yang melakukan usaha dengan peredaran brutonya mencapai Rp4,8 miliar atau lebih dalam satu tahun.

Di mana, aturan tersebut yakni tarif normal x (penghasilan yang telah dikurangi biaya) – PTKP x tarif pasal 17 UU Pajak Penghasilan (PPh). Sebagai contoh, artis dengan penghasilan Rp 500 juta dikurangi biaya Rp 100 juta dikalikan tarif normal yang sebesar 62,5% lalu dikurangi PTKP per tahun Rp 54 juta, setelah itu dikalikan tarif PPh 25% sehingga pajak yang dibayarkan sebesar Rp 49 juta.

Atau perhitungannya seperti ini 62,5% x (Rp 500 juta – Rp 100 juta) – PTKP x 25% = Rp 49 juta.
Sementara, bagi WP yang peredaran bruto dari usahanya kurang dari Rp4,8 miliar, WP terkait wajib menyelenggarakan pencatatan, kecuali WP yang bersangkutan memilih menyelenggarakan pembukuan. Bagi WP yang menyelenggarakan pencatatan dan menerima atau memperoleh penghasilan yang tidak dikenai Pajak Penghasilan (PPh) bersifat final, dan penghitungan penghasilan netonya menggunakan Norma Penghitungan Penghasilan Neto. yang dirumuskan pada Perdirjen Pajak Nomor 15/2015.

Yakni, (tarif normal x penghasilan) – PTKP x tarif PPh. Sebagai contoh, artis dengan penghasilan Rp 500 juta per tahun dikalikan tarif normal sebesar 62,5% lalu dikalikan 25%, atau (62,5% x Rp 500 miliar) – PTKP x 25% dan hasilnya adalah Rp 64 juta.

Hal ini selain membantu pelaporan dan perhitungan pajak juga mendorong para profesi untuk melakukan pembukuan. Meski demikian, Ken mengungkapkan, imbauan mengenai pembuatan pembukuan penghasilan ini perlu dikoordinasikan dengan instansi terkait seperti Badan Kebijakan Fiskal (BKF) Kementerian Keuangan.

Budgeting for Business

Jika Anda tidak yakin tentang kemampuan pembukuan Anda bahkan dengan bantuan perangkat lunak akuntansi, Anda mungkin ingin menggunakan jasa akuntan untuk melakukan pembukuan dan pencatatan Anda secara bulanan. FMB Consultant siap dan menyediakan jasa tersebut termasuk mengaudit buku-buku triwulanan dan menyiapkan laporan bisnis akhir tahun dan pajak. Untuk informasi lebih lanjut atau diskusi tentang jasa kami, silahkan hubungi kontak yang tersedia di bawah ini. Demikian artikel “Solusi untuk para Profesi Agar Tak Lebih Bayar Pajak”.

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A Simple Guide to Understanding Your Profit and Loss Statement


Most entrepreneurs start organizations because they are passionate about the primary work of the business — which usually isn’t accounting. This means that most entrepreneurs aren’t completely comfortable interpreting the monthly financial reports they receive.

We have met hundreds of entrepreneurs who never look at their profit and loss (P&L) statements because they do not understand them and explanations have been too complicated. While we can’t teach you to be a CPA, we can give you some basics that will help you with this important financial tool.

Profit and Loss

All P&Ls are based on a very simple formula — sales minus costs equals profit. It really is that simple. Everything else is a matter of breaking out sales or cost into more detail and adding subtotals. Sales are typically shown at the top of the P&L. Costs are shown below sales and profit is at the bottom. You may see a number of subtotals as you look down the column, but it is still sales minus costs equal profit.

Unfortunately, we sometimes use different words for sales, costs and profits. This can make accounting seem more difficult than it really is. For example, sales can also be called revenue or income. Costs may be called expenses and profits may be referred to as net income. In fact, the P&L itself can also be called an income statement. All of these AKAs can be confusing, but don’t let it throw you. A rose by any other name …

Your company’s sales may be broken into several different sources. For example, the sales of a restaurant may come from customers who dine in or take out or from catering. Such a business may choose to break sales into those three pieces. Typically, these three components would be added together in a line called total sales.

Similarly, costs are usually broken into various components. For example, you may see material costs, labor costs and overhead broken out separately. There are an infinite number of ways to break out costs, but once you get below the total sales line everything else you see is a cost, broken out in one way or another.

One of the most useful ways to subdivide costs is into those costs that are directly associated with delivering your product or service and those that are not. Consider a company that makes and sells different types of widgets. It will have the cost of the components used to make the widgets, the cost of the workers who assemble the widgets and the costs of the production facility. These costs are referred to as cost of goods sold (COGS) because they can be tied directly to the production of widgets.

Service

In a service business, this is called the cost of service (COS). For example, a lawn maintenance service would include the cost of the employees who do the work, fuel costs and the cost of other supplies such as fertilizer and grass seed.

Sales minus COGS is known as gross profit (or gross margin). This is the money the business earns after it subtracts the cost of delivering its product and/or services. It is also the money needed to cover the other costs associated with running the business and still generate a profit.

Other costs of the business are not associated with the production of widgets. Such costs might be the cost of the people who sell the widgets, the cost of the accountants who produce the P&Ls and even the president’s compensation. These costs are most often referred to as selling, general and administrative costs (SG&A). With this addition, the P&L is now broken down into two parts: sales minus COGS equals gross profit, and gross profit minus SG&A equals profit.

If you have been filing your P&Ls away without reading them, you are not alone. However, understanding your P&L is essential to being able to run your business successfully. And if you are having difficulties in tracking and understanding your business profit and loss, contact us, we are more than happy to help.

FMB Consultant offer essential bookkeeping services to ensure steady business operations. With a team of professionals and experienced accounting, allow us to manage your regular administration and bookkeeping needs, get you more time to focus on growing your business. For small talk or discussion visit www.fmbconsultant.com or contact our Managing Partner at ivan@fmbconsultant.com.

 

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Source: Entrepreneur.com
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