PERBEDAAN SELISIH KURS JUAL BANK INDONESIA DENGAN KURS PAJAK UNTUK MENGHITUNG PPh PASAL 15 PADA PT. SAMUDERA JAYA

Abstract

Rental income ships as they arrive from foreign parties will be subject to income tax article 15 that are final and can not be credited at the end of the tax year and must be paid by PT. Samudera Jaya Income Tax Article 15 calculated at 1.2% of gross turnover. PT. Samudera Jaya receives rental income vessel in Indonesian Rupiah, while the charter agreements are valued in US dollar exchange rate differences that occur in the count. Recording transactions in the accounting for the lease of commercial vessels using the selling rate of Bank Indonesia at the time the transaction occurred, while in fiscal accounting of the transaction using the tax rate that is issued by the Ministry of Finance. Differences in recording transactions on rental boats fiscal accounting and commercial accounting will result in the emergence of foreign exchange accounts. This account by the company will be included in the income statement with the name of the account revenue or other damages. According to the tax laws of Indonesia that income or losses due to foreign exchange will be subject to final income tax are not included in taxable income makes the income tax imposed on income rent boats PT. Samudera Jaya has not increased.

Keywords: Income Tax Article 15, Income Boat Rental