Tax Accounting Equation (TAE):

HOW TO
REDUCTION
TAXABLE INCOME?

Disampaikan pada acara

In House Traning Joko Ismuhadi *)
KPP Pratama Menteng Dua

*) Fungsional Pemeriksa Pajak Madya

Kantor Wilayah Wajib Pajak Besar

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities
 ABSTRACT
This case originated from the experience of the speaker as a tax examiner at
the Office of the Directorate General of Taxes who saw the phenomenon of
Group Corporate Taxpayers who for 5 consecutive years reported
overpayment of corporate income tax returns, and monthly tax returns
overpayment. Therefore, the presenters are interested in knowing these
problems. This in house training is a case study to determine the effect of
financial engineering on tax avoidance. This in-house training material uses
case examples from upstream to downstream integrated companies engaged
in processing fresh fruit bunches (FFB) into crude palm oil (CPO). The
results of the pampering analysis show that taxpayers who do accounting
records choose a balance sheet account compared to an income statement.
The implication of this research proves that taxpayers avoid taxes in a way
that should record income as liabilities and expenses as assets in an effort to
avoid corporate income tax (PPh) and value added tax (PPN). The real
impact of financial engineering is the 5-year corporate income tax return
report, the VAT SPT overpayment report.

Keywords: Financial Engineering, Tax Avoidance, Tax Aggressive,

Transaction Scheme

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities
The Phenomenon That Happened
The larger the Group Corporate Taxpayer, the smaller the
contribution of tax payments

Based on the experience of the speaker as a Tax Auditor, it

was found that taxpayers used enterprise resource planning
(ERP).

The presenter suspects that the taxpayer is evading taxes by

recording accounting transactions that are intentionally
misleading, namely Revenues are recorded as Liabilities,
and Expenses are recorded as Assets by utilizing an
Intermediary Account. The Intermediary Account is a
temporary account where at the end of the accounting period
or usually every month with a zero balance (0).

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities
Literature Review

Basic Accounting Equation (BAE) :

Assets = Liabilities + Equity

Expanded Accounting Equation (EAE) :

Assets = Liabilities + Equity + [ (Revenues – Expenses) - Dividend ]

Mathematic Accounting Equation (MAE) :

Assets + Dividend + Expenses = Liabilities + Equity + Revenues

Tax Accounting Equation (TAE) :

Revenues - Expenses = Assets - Liabilities
Revenues = Expenses + Assets - Liabilities

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities
 The Relationship Between Tax Auditor & Tax Appriaser

Profit & Loss Equity Balancesheet

A. Profit & Loss

B. Balancesheet
C. Relationship

Tax Accounting Equation (TAE):

R-E=A-L

Profit & Loss = Balance Sheet

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if
you want reduction taxable income, you must create liabilities
 EASY TO REMEMBER
D C

A L

D e

E R

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if

you want reduction taxable income, you must create liabilities
Deteksi Dini Tax Avoidanve :

R=E+A–L

Akibat Ikutannya:
• VAT: PM>PK
• WHT: DPP>Source

Libatkan Tax Appraiser :

R–E=A–L
Profit & Loss = Balancesheet
Tax auditor = Tax appraiser

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if

you want reduction taxable income, you must create liabilities
THE RULE OF DOUBLE ENTRY SYSTEM

The Mathematics of Numbers – Debit/Left Side

Debit/Left Side Cr edit/Right Side
10 = 4 + 6
25 15

The Rules of Debit Credit for Assets

Debit/Left Side Cr edit/Right Side
10 = 4 + 6
+ -

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities
THE RULE OF DOUBLE ENTRY SYSTEM

The Mathematics of Number – Credit/Right Side

Debit/Left Side Cr edit/Right Side
10 = 4 + 6
14 18

The Rules of Debit Credit for Liabilities

Debit/Left Side Cr edit/Right Side
10 = 4 + 6
- +

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities
THE RULE OF DOUBLE ENTRY SYSTEM

The Mathematics of Number – Credit/Right Side

Debit/Left Side Cr edit/Right Side
10 = 4 + 6
30 36

The Rules of Debit Credit for Equity

Debit/Left Side Cr edit/Right Side
10 = 4 + 6
- +

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities
 Case Study:
a. Tahap Penghindaran Pajak
CFM WP
BALANSHEET JURNAL

Bank (IDR) Bank Overdraft (IDR)

A 2.500 E 2.500 A 1.000 A Bank (IDR) 2.500
G 500 A 1.000 A Bank Overdraft (IDR) 2.500
B 2.500 A 500
Piutang B Bank Overdraft (IDR) 2.500
D 2.500 C 2.500 Uang Muka Penjualan B Uang Muka Penjualan 2.500
C 2.500 B 2.500
COGS yg dikapitalisir C Uang Muka Penjualan 2.500
E 2.000 Bank Overdraft (USD) C Piutang
PENJUALAN 2.500
E 500 D 500
D Piutang 2.500
Hutang Affiliasi D Hutang Affiliasi 2.000
D 2.000 D Bank Overdraft (USD) 500

Uang Jaminan E COGS yg dikapitalisir 2.000

F 500 E Bank Overdraft (USD) 500
E Bank (IDR) 2.500
BALANSHEET OWNERS
Si mpanan Owner - Tax Amnesty - Decl aration - No Repatri ati on F Bank Simpanan (Euro) di 500
Bank Si mpanan (Euro) di Si ngapore Singapore
F 500 G 500 F Uang Jaminan 500

G Bank (IDR) 500

NERACA (SALDO) AKHIR TAHUN G Bank Simpanan (Euro) 500
di Singapore
Bank (IDR) Uang Jaminan
G 500 F 500

COGS yg di kapi tal isir Hutang Affiliasi

E 2.000 D 2.000

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities
b. Tahap Penempatan Kembali Penghasilan yang Belum Dikenakan Pajak
Pada tahap ini Wajib Pajak melakukan rekarakterisasi dari sales yang merupakan objek pajak menjadi bentuk baru yang bukan objek
pajak, yaitu pencairan hutang affiliasi serta pembagian dividen dicatat sebagai uang jaminan.

CFM WP
NERACA 31-12-2017 non objek pph
Jurnal akhir cfm WP
Bank (IDR) 500 Uang Jaminan 500 Bank (IDR) 500
COGS yg dikapitalisir 2.000
COGS yg dikapitalisir 2.000 Hutang Affiliasi 2.000 Uang Jaminan 500
2.500 2.500 Hutang Affiliasi 2.000

LABA / RUGI 31-12-2017

Uraian cfm WP Penjelasan Laporan Laba/Rugi ini tidak pernah tercatat, karena WP
SALES 2.500 AR hanya mencatatkan di unsur-unsur Neraca.
COGS 2.500 AP
Gross Profit Margin - OFFSETT

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if

you want reduction taxable income, you must create liabilities
CFM PEMERIKSA
BALANSHEET JURNAL

Bank (IDR) Bank Overdraft (IDR) A Bank (IDR) 2.500

A 2.500 E 2.500 A 1.000 A Bank Overdraft (IDR) 2.500
A 1.000
Piutang B 2.500 A 500 B Bank Overdraft (IDR) 2.500
D 2.500 C 2.500 B Uang Muka Penjualan 2.500
Uang Muka Penjualan
COGS C 2.500 B 2.500 C Uang Muka Penjualan 2.500
E 2.000 C Piutang 2.500
Bank Overdraft (USD)
E 500 F 500 D Piutang 2.500
D Sales 2.500
Sales
D 2.500 E COGS 2.000
E Bank Overdraft (USD) 500
BALANSHEET OWNERS E Bank (IDR) 2.500
Simpanan Owner - Tax Amnesty - Declaration - No Repatriation
Bank Simpanan (Euro) di Singapore F Bank Simpanan (Euro) di 500
Dividen Singapore
F 500 F Bank Overdraft (USD) 500

NERACA (SALDO) AKHIR TAHUN

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities
Dasar Koreksi:
Substance Over Form Doctrine menurut PSAK:
Prinsip substance over form menurut PSAK terjadi jika informasi untuk menyajikan dengan jujur transaksi serta peristiwa lain yang
seharusnya disajikan, maka peristiwa tersebut perlu dicatat dan disajikan sesuai dengan substansi dan realitas ekonomi dan bukan hanya
bentuk hukumnya. Substansi transaksi atau peristiwa lain tidak selalu konsisten dengan apa yang tampak dari bentuk hukumnya, dalam
Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan adalah bahwa transaksi ekonomi perlu dicatat dengan jujur dan disajikan
sesuai dengan substansi dan realitas ekonomi dan bukan hanya bentuk hukumnya. Substansi mengungguli bentuk ini merupakan bagian
dari karakteristik kualitatif atas laporan keuangan. Karakteristik kualitatif lainnya adalah bahwa laporan keuangan harus mudah untuk
dipahami (understandability), memiliki kualitas yang relevan (relevance), memiliki nilai yang dapat mempengaruhi keputusan pengguna
laporan keuangan (materiality), memiliki keandalan yang bebas dari salah saji material dan tidak menyesatkan (reliability), memiliki
kualitas apa adanya, tidak memihak (neutrality), berdasarkan pertimbangan yang sehat (prudence), dan lengkap (completeness).

It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if

you want reduction taxable income, you must create liabilities
It’s R – E = A – L , R – E is Income Statement; A-L is Balance Sheet; if you want reduction taxable income, you
must create liabilities