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"Taxation connects closely with accounting. Books of account form compulsory information for taxpayers who complete annual income tax returns in full and correctly and serves as evidence if tax officers conduct any inspection for the purpose of testing compliance with tax obligations. The amount of income which is arrived at according to the taxpayer's books of account on the basis of financial accounting will differ from that arrived at on the basis of tax regulations.

The author of this thesis attempts to describe the reasons for the need to apply FINANCIAL ACCOUNTING STANDARD STATEMENT No. 46 to commercial financial statements and the basic differences between financial statements for commercial and fiscal purposes, In addition, the author attempts to analyze the problems which arise in connection with the application above for the purpose of arriving at the amount of income tax taxpayers should pay, describe the efforts which are made by the Directorate General of Taxation to deal with the different ways the statement above is applied and discuss to what extent such efforts have been capable of achieving the goals concerned.

Based upon the theories postulated by economists and tax experts, the statement above contains three permitted methods to allocate income tax charges of a firm for a particular time period: deferred method, asset-liability method and net-of-tax method. The three methods are currently applied in financial statements.

The research for this thesis employs an analytical descriptive method for which data is gathered through libraries where books, regulations, scientific media are found, and in-depth interviews with the relevant parties, namely tax authorities, tax consultants and public accountants.

From discussions a conclusion is made that from the point of view of an accountant, accounts apply several methods to allocate revenues so that income tax charges are matched with the relevant revenues. The matching method may be applied directly and indirectly through the deferment of revenue recognition periods. In direct matching, income taxation is allocated by employing the net-oftax method. In matching through the deferment of revenue recognition periods, deferred method and liability methods are used. FINANCIAL ACCOUNTING STANDARD STATEMENT No. 46 which is issued by the Indonesian Society of Accountants employs the liability method which is also known as the asset liability method. The method has been selected upon considering its advantages and disadvantages. A direct benefit which a firm enjoys through the application of the statement is found in the preparation of its financial statement: this financial statement may serve as both a tax return which is known as a special tax return for tax interests which differ from those for commercial financial statements. A financial statement which is prepared on the basis of Statement No. 46 above helps the Directorate General of Taxation in the application of the self-assessment system for tax calculations and reporting. Such a financial statement clearly reveals any temporary and permanent differences and their impact on current and subsequent years.

This represents the basic concept of the self-assessment method which requires taxpayers to reveal in full their tax charges and tax charges outstanding. In practice, financial statements which are prepared under Statement No. 46 contain recognized tax charges in detail by tax type, recognized tax liabilities as at the date of the balance sheet in question and any excess tax payments which may be refunded or re-compensated. Such financial statements also separate revenues which are not subject to withholding taxation. Annual tax returns are used to help detect the level of compliance by taxpayers with their tax liabilities. Through the self-assessment method above, taxpayers are entrusted with the calculation, depositing and reporting of their own tax obligations. In order to arrive at their tax-liable income, taxpayers must maintain good accounting records. Notwithstanding the fact that it has been optional to apply them since January 1, 1995, as set out in paragraph 77 of FINANCIAL ACCOUNTING STANDARD STATEMENT No. 16, deferred taxes are new to Indonesia and, therefore, unusual to it. Statement No. 46 above which has been issued by the Indonesian Society of Accountants refers to the asset-liability or balance sheet approach. It is expected that the application of this statement will produce accurate financial statements so that any taxation outstanding will be accurate as well.

In order to deal with the problems associated with the application of Statement No. 46, it is recommended that the Society above in conjunction with the Directorate General of Taxation make public the ways fiscal financial statements are prepared and presented in accordance with Statement No. 46 due to the fact that such financial statements reflect more openness on the part of taxpayers with respect to the calculation and payment of any income taxation outstanding and comply with the principles of the self-assessment method. In addition, tax officers shall be provided with training courses on income tax accounting so that disputes may be reduced."

"Penelitian ini bertujuan menganalisis bagaimana praktik perlakuan PPh atas penerapan PSAK 73 Sewa dan dampak perpajakannya, kemudian mengevaluasinya sehingga dapat memberikan rekomendasi kebijakan. Selain itu, evaluasi juga mempertimbangkan perbandingan perlakuan PPh atas sewa di beberapa negara. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan menganalisis regulasi dan hasil wawancara dengan wajib pajak, konsultan, dan regulator. Hasil penelitian ini merekomendasikan agar otoritas pajak memberikan penegasan terhadap rekonsiliasi fiskal atas penerapan PSAK 73 Sewa, komponen dalam perhitungan DER sebagai dampak penerapan PSAK 73 Sewa, serta mengatur nilai bruto persewaan yang menjadi Dasar Pengenaan Pajak (DPP) Pajak Penghasilan final Pasal 4 ayat (2) sewa tanah/bangunan.

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This study aims to analyze how the practice of treating income tax on the application of PSAK 73 Leases and its taxation impact, then evaluates it so that it can provide policy recommendations. In addition, the evaluation also considers a comparison of the treatment of income tax on leases in several countries. This study uses a qualitative descriptive approach by analyzing regulations and the results of interviews with taxpayers, consultants, and regulators. The results of this study recommend that the tax authorities provide confirmation of the fiscal reconciliation on the implementation of PSAK 73 Leases, components in the calculation of DER as a result of the implementation of PSAK 73 Leases and regulate the gross rental value which is the tax base of the Final Income Tax Article 4 paragraph (2) land/building leases."

"Revision occurred on Annual Corporate Income Tax Returns (Surat Pemberitahuan Tahunan) commenced from year 2002 is the application of financial statements of financial accounting system as main data resource to fulfill them. The previous development is that all companies either issuing obligations traded to public (as public companies) or others company since book year of 2001 should apply Statement of Financial Accounting Standard (Pernyataan Standar Aktuitansi Keuangan/PSAK) 46 entitled ?Accounting for Income Taxes? for their accounting policy.In this research there are two main research questions to be revealed. Firstly, It PSAK 46 application may result in financial statements as calculation base of Owed Income Tax on Annual Corporate Income Tax Returns is. Secondly, It possible to align format of Annual Income Tax Retum presentation suitable with resulted financial statements from PSAK 46's application is.The implementations of self assessment system by trusting corporate tax payers for calculating by their self regarding total Owed Income Tax both efficiently and effectively, are require any data resource as material for fulfilling Annual Income Tax Returns? form. Financial statements as final result of process or accounting cycle providing information on financial position, performance and changes of financial position of any company will give benefit for most of users in making economic decisions. PSAK 46 implement calculation of current tax expense and deferred tax expense as set of profit or loss calculation closure for one accounting period, subsequently, it will be presented in profit or loss statement (income statement). Financial items related with such tax imposition acquisition are very benefit when company as Corporate Tax Payer will fulfill form of Annual Tax Rettm1s(form 1771).The research methodology in this thesis is social qualitative research method by descriptive description. Its objective is to reveal and clarify a real subject and object of research. This research is conducted against twelve Corporate Tax Payers who applied PSAK 46. Conveniently and accidentally, the samples are obtained from Optimizing Team of State Revenue. Materials and research data among them financial statements resulted from financial accounting implementation and Annual Corporate Income Tax Returns (a complete set of form 1771) for book or fiscal year 2002.Those twelve Corporate Tax Payers at accounting accounts relating with Income Tax in income statement and notes for financial statements - as its value adjustment finance - had presented the data value same as announced at Annual Tax Returns. These data value similarity at Annual Tax Retums are found at (a) form 1771-I : (1) accounting net income (pretax accounting income) and (2) fiscal net income; and (b) form 15771 : (1) taxable income and (2) owed income tax. Generally, the models or formats of Corporate Income Tax Retums having been revised since 2002, especially for form 1771-I (Calculation of Fiscal Net Income), it had been able to accomodate iinancial statements information resulted from PSAK 46. But, for some certain segments, e.g, Accounting Net income on Other Business Expenses segment specially (subsegment 1.c), Positive and Negative Fiscal Adjustments (segments of 3 and 4), they are necessary improved in order to suitable with resulted financial statements Bom PSAK 46 application. On segment 2 regarding Income had been imposed Final Income Tax and income excluding tax objects, had not been related with form l77l-IV.Research result as had been revealed in this thesis present suggestions to Directorate General of Fiscal in order to improve form 1771-I on those segments above while considering convenience, simplicity, compatibility with financial accounting standard and integrated with other 177] forms. Specially, for fiscal adjustments segment, it is suggested to issue guide or practical instructions for abridging adjustment among juridical and fiscal aspects using financial aspects from financial accounting standard (PSAK 46)."