Tax Accounting: Theory and Practice in Indonesia

• Yudha Pramana
• ISBN 978-634-05-3785-7
• 2026
• Akuntansi

This book invites readers to view tax accounting not as the task of “filling in tax returns (SPT),” but as an end-to-end system that links day-to-day transactions, bookkeeping, and reconciliation through to tax reporting and the presentation of taxes in the financial statements. Its starting point is simple yet crucial: commercial accounting figures and tax figures often differ not because of “manipulation,” but because the two regimes pursue different objectives—SAK/IFRS seek fair presentation, whereas tax law seeks taxation, legal certainty, and the administration of revenue. This is where tax accounting serves as a bridge: translating accounting profit into taxable income through fiscal reconciliation, while ensuring that current and deferred taxes are adequately presented (PSAK 46/IAS 12), including when uncertainty over income tax treatments arises (ISAK 34/IFRIC 23).

Set against the Indonesian context of a self-assessment system moving toward increasingly data-driven compliance, the book emphasizes that the quality of processes—classification, documentation, traceability, and control—is as important as the resulting figures. Readers are guided in building practical foundations: a chart of accounts (COA) that “speaks tax,” tax tagging for each transaction, tax registers (VAT, withholding slips, tax depreciation, nominative lists), monthly reconciliations, and key controls that make the system preventive rather than reactive. The discussion extends from corporate income tax and deferred tax to VAT, withholding taxes, customs, excise, and stamp duty, as well as Article 21 Income Tax (PPh 21), and closes with an international perspective on tax treaties, BEPS/CbCR, and global developments that demand increasingly granular data. The end result is not merely compliance but defensible tax figures—figures that can be explained as a reasonable business narrative, traced back to supporting evidence, and meaningful to management, auditors, investors, and the public.