TAX ACCOUNTING

1.      Understanding Accounting

         According to the American Institute of Certified Public Accounting (AICPA) in Harahap (2003:10) defines accounting as the art of recording, classifying, and summarizing a particular way in the monetary size, transactions and events are generally of a financial nature, includeed interpreting the results.

SAP 1

Subjek	Accounting
Verb	As the art of recording, classifying, and summarizing
Complement	In the monetary size, transactions and events are generally of a financial nature.
Modifier	A financial nature, includeed interpreting the results.

SAP 2

Verb Phrase Tenses	Participle Phrase : ·         In the monetary size, transactions and events are generally of a financial nature = Direct Object ·         A financial nature, including interpreting the results = Modifier Past Tense = S + V2
Modifier	A financial nature, includeed interpreting the results.

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         According to the American Institute of Certified Public Accounting (They) ·         Includeed =Verb (Past Tense)

SAP 4

Pronouns

Personal Pronoun ·         According to the American Institute of Certified Public Accounting (They)

2. Understanding Taxes

         Taxes are the contributions of the people to the State Treasury by law (enforceable) and by not got the services of lead (cons achievement) directly demonstrated and used to pay for general expenses.

SAP 1

Subjek	Taxes
Verb	Contributions of the people
Complement	To the State Treasury by law
Modifier	Lead directly demonstrated and used to pay for general expenses.

SAP 2

Verb Phrase	Infinitive Phrase : ·         The Contributions = Infinitive ·         To the State Treasury by law = Direct Object ·         Lead directly demonstrated and used to pay for general expenses = Modifier
Tenses	Past Tense = S + V2

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         The people to the State Treasury (They) ·         Demonstrated =Verb (Past Tense)

SAP 4

     

Pronouns

Personal Pronoun ·         The people to the State Treasury (They)

3. The definition was later corrected to read as follows: Tax is the transition of wealth from the people to the State Treasury to finance routine expenditure and surplus used for public saving which is the main source for financing public investment (Rachmat Soemitro, 1990:5). 

SAP 1

Subjek	Taxes
Verb	Tax is the transition of wealth
Complement	To finance routine expenditure and surplus used
Modifier	The main source for financing public investment

SAP 2

Verb Phrase	Participal Phrase : ·         Used = Past Participle ·         To the State Treasury by law = Direct Object ·         The main source for financing public investment  = Modifier
Tenses	Past Tense = S + V2

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         The people to the State Treasury (They) ·         Used =Verb (Past Tense)

SAP 4

     

Pronouns

Personal Pronoun ·         The people to the State Treasury (They)

4. Tax Accounting Principles Principles contained in the tax accounting is as follows: (1)  Unity Accounting, (2)  Continuity, (3) Price Exchange Objective: Financial transactions must be declared with the value for money.

SAP 1

Subjek	Tax Accounting
Verb	Unity Accounting, Continuity, Price Exchange Objective
Complement	Financial transactions
Modifier	Be declared with the value for money.

SAP 2

Verb Phrase	Participal Phrase : ·         Declared = Past Participle ·         Financial Objective = Direct Object ·         The value for money.= Modifier
Tenses	Past Tense = S + V2

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         Declared =Verb (Past Tense)

SAP 4

     

Pronouns

Personal Pronoun ·         The people to the State Treasury (They)

5. Objective it means the following: (a) are not affected by the presence of a special relationship, (b) can be tested by an independent party, (c) there is no transfer pricing, (d) no mark-up, no corruption, and so on.

SAP 1

Subjek	Tax Accounting
Verb	Unity Accounting, Continuity, Price Exchange Objective
Complement	Financial transactions
Modifier	Be declared with the value for money.

SAP 2

Verb Phrase	Participal Phrase : ·         Tested = Past Participle ·         Special Relationship = Direct Object
Tenses	Past Tense = S + V2

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         Affected =Verb (Past Tense)

SAP 4

     

Pronouns

Personal Pronoun ·         The people to the State Treasury (They)

6.      Consistency

This principle says that the use of the methods in the books is not changeable. For example: (a) the determination of the financial year, (b) the calculation of depreciation, (c) the calculation of inventory, (d) the recognized of the value of foreign currency exchange rates.

SAP 1

Subjek	Principle Tax Accounting
Verb	Use of the methods in the books is not changeable.
Complement	The determination of the financial year
Modifier	The recognized of the value of foreign currency exchange rates.

SAP 2

Verb Phrase	Participal Phrase : ·         The Recognized = Past Participle ·         The determination of the financial year = Direct Object
Tenses	Past Tense = S + V2

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         Recognized =Verb (Past Tense)

SAP 4

     

Pronouns

Personal Pronoun ·         Foreign currency exchange rates.

7.    The financial statements portray the financial effects of transactions and events, which are classified in several major groups according to their characteristics.

SAP 1

Subject	The financial statements
Verb	Of transactions and events
Complement	Classified in several major groups according
Modifier	To their characteristics.

SAP 2

Verb Phrase	Participal Phrase : ·         Classified = Past Participle ·         To their characteristics = Direct Object
Tenses	Past Tense = S + V2

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         Classified =Verb (Past Tense)

SAP 4

     

Pronouns

Personal Pronoun ·         To their characteristics.

8.   Consolidated Profit / Loss is An overview of the present Revenues and Expenses of the company.

SAP 1

Subject	Consolidated Profit / Loss
Verb	An overview
Complement	The present Revenues and Expenses
Modifier	of  Of  the company.

SAP 2

Verb Phrase	Participal Phrase : ·         Consolidated = Past Participle ·         The present Revenues and Expenses = Direct Object
Tenses	Past Tense = S + V2

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         Consolidated =Verb (Past Tense)

SAP 4

     

Pronouns

Personal Pronoun ·         The present Revenues and Expenses Of The Company

9.      Statement of Changes in Capital is Presented an overview of the company's capital and its amendement.

SAP 1

Subject	Statement of Changes in Capital
Verb	An overview
Complement	The present Revenues and Expenses
Modifier	of  Of  the company’s Capital

SAP 2

Verb Phrase	Participal Phrase : ·         Consolidated = Past Participle ·         The present Revenues and Expenses = Direct Object
Tenses	Past Tense = S + V2

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         Presented =Verb (Past Tense)

SAP 4

     

Pronouns

Personal Pronoun ·         The present Revenues and Expenses Of The Company

10.   Balance Sheet is the list of Treasure, Debt and Capital firm in a period.

SAP 1

Subject	Balance Sheet
Verb	The list of treasure
Complement	Treasure, Debt and Capital firm
Modifier	of  In a period.

SAP 2

Verb Phrase	Infinitive Phrase : ·         The list = Infinitive ·         Treasure, Debt and Capital firm = Direct Object
Tenses	Past Tense = S + V2

SAP 3

Subject – Verb Agreement

Subject – Verb Agreement (Plural) ·         -

SAP 4

     

Pronouns

Personal Pronoun ·         The present Revenues and Expenses Of The Company