Selasa, 15 Oktober 2013

kode etik akuntansi hal 78 - 80 sub indo

Pajak Persiapan Kembali
290,183 jasa persiapan pengembalian pajak melibatkan membantu klien dengan pajak mereka
kewajiban pelaporan dengan menyusun dan menyelesaikan informasi , termasuk
jumlah pajak yang terhutang ( biasanya pada formulir standar ) wajib disampaikan
kepada otoritas pajak yang berlaku . Layanan tersebut juga mencakup memberi nasihat tentang
pengobatan pengembalian pajak dari transaksi masa lalu dan menanggapi atas nama
klien audit permintaan otoritas pajak 'untuk informasi tambahan dan
analisis ( termasuk memberikan penjelasan dan dukungan teknis untuk
Pendekatan yang diambil ) . Jasa persiapan pengembalian pajak umumnya didasarkan
informasi sejarah dan terutama melibatkan analisis dan presentasi
informasi sejarah seperti di bawah hukum pajak yang ada , termasuk preseden
dan mendirikan praktek. Selanjutnya , pengembalian pajak tunduk pada apapun
proses review atau persetujuan otoritas pajak dianggap sesuai.
Oleh karena itu , menyediakan layanan tersebut umumnya tidak membuat ancaman terhadap
independensi jika manajemen bertanggung jawab untuk pengembalian termasuk
penilaian apapun signifikan yang dibuat .
Perhitungan Pajak untuk Tujuan Mempersiapkan Entri Akuntansi
Audit klien yang tidak entitas kepentingan umum
290,184 perhitungan Mempersiapkan kewajiban pajak kini dan pajak tangguhan ( atau aktiva)
klien audit dalam rangka mempersiapkan entri akuntansi yang akan
kemudian diaudit oleh perusahaan menciptakan ancaman diri review- . itu
signifikansi ancaman akan tergantung pada :
( a) kompleksitas hukum dan peraturan pajak yang relevan dan gelar
penghakiman diperlukan dalam menerapkannya ;
( b) tingkat keahlian pajak personil klien , dan
( c) materialitas jumlah terhadap laporan keuangan .
Perlindungan harus diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau mengurangi
ke tingkat yang dapat diterima . Contoh pengamanan tersebut meliputi :
• Menggunakan profesional yang bukan anggota tim audit untuk
melakukan layanan ;
• Jika layanan ini dilakukan oleh anggota tim audit , menggunakan
pasangan atau anggota staf senior dengan keahlian yang tepat yang tidak
anggota tim audit untuk meninjau perhitungan pajak , atau
• Mendapatkan saran pada layanan dari seorang profesional pajak eksternal .
Audit klien yang merupakan entitas kepentingan umum
290,185 Kecuali dalam situasi darurat , dalam kasus klien audit yang merupakan masyarakat
entitas bunga , perusahaan tidak akan mempersiapkan perhitungan pajak saat ini dan
kewajiban pajak tangguhan ( atau aset ) untuk tujuan mempersiapkan akuntansi
79 BAGIAN 290
BAGIAN B
entri yang material terhadap laporan keuangan yang perusahaan akan
pernyataan pendapat .
290,186 Penyusunan perhitungan kewajiban ( atau pajak kini dan pajak tangguhan
aktiva) dengan klien audit untuk tujuan penyusunan akuntansi
entri , yang kalau tidak akan diizinkan di bawah bagian ini , mungkin
diberikan kepada klien audit dalam keadaan darurat atau situasi yang tidak biasa lainnya ketika
praktis untuk klien audit untuk membuat pengaturan lain . Ini mungkin
terjadi ketika ( a) hanya perusahaan memiliki sumber daya dan pengetahuan yang diperlukan dari
bisnis klien untuk membantu klien dalam penyusunan tepat waktu nya
perhitungan kewajiban pajak kini dan pajak tangguhan ( atau aset ) , dan ( b)
pembatasan pada kemampuan perusahaan untuk memberikan pelayanan akan menghasilkan
kesulitan yang signifikan untuk klien ( misalnya , sebagaimana mungkin terjadi dari hasil
kegagalan untuk memenuhi persyaratan pelaporan peraturan ) . Dalam situasi seperti itu,
kondisi berikut harus dipenuhi :
( a) Mereka yang menyediakan layanan bukan anggota tim audit ;
( b ) Pelayanan yang disediakan hanya untuk waktu singkat dan tidak
diharapkan terjadi , dan
( c ) Situasi ini didiskusikan dengan pihak yang bertanggung jawab atas tata kelola .
Perencanaan Pajak dan Pajak Lainnya Advisory Services
290,187 perencanaan pajak atau jasa penasehat pajak lainnya terdiri dari berbagai layanan ,
seperti menasihati klien bagaimana struktur urusannya secara efisien pajak
atau menasihati pada penerapan hukum atau peraturan pajak baru .
290,188 Ancaman diri review- dapat dibuat di mana saran akan mempengaruhi hal-hal untuk
akan tercermin dalam laporan keuangan . Keberadaan dan pentingnya
ancaman akan tergantung pada faktor-faktor seperti :
• Tingkat subjektivitas yang terlibat dalam menentukan yang sesuai
pengobatan untuk saran pajak dalam laporan keuangan ;
• Sejauh mana hasil dari saran pajak akan memiliki
berdampak material terhadap laporan keuangan ;
• Apakah efektivitas saran pajak tergantung pada
perlakuan akuntansi atau penyajian laporan keuangan dan
ada keraguan tentang kesesuaian perlakuan akuntansi atau
presentasi dalam rangka pelaporan keuangan yang relevan ;
• Tingkat keahlian pajak karyawan klien ;
• Sejauh mana saran ini didukung oleh undang-undang pajak atau peraturan ,
preseden lain atau praktek mapan , dan
BAGIAN 290 80
• Apakah perlakuan pajak didukung oleh putusan pribadi atau menyebabkan
dinyatakan telah dibersihkan oleh otoritas pajak sebelum penyusunan
laporan keuangan .
Misalnya , menyediakan perencanaan pajak dan jasa penasehat pajak lainnya di mana
saran yang jelas didukung oleh otoritas pajak atau preseden lainnya , oleh
didirikan praktek atau memiliki dasar dalam hukum pajak yang mungkin untuk menang tidak
umumnya membuat ancaman terhadap kemerdekaan.
290,189 Pentingnya ancaman harus dievaluasi dan perlindungan diterapkan
bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima .
Contoh pengamanan tersebut meliputi :
• Menggunakan profesional yang bukan anggota tim audit untuk
melakukan layanan ;
• Memiliki seorang profesional pajak , yang tidak terlibat dalam memberikan pajak
layanan, menyarankan tim audit pada layanan dan meninjau keuangan
pengobatan pernyataan ;
• Mendapatkan saran pada layanan dari pajak eksternal profesional; atau
• Mendapatkan pra -izin atau rekomendasi dari otoritas pajak .
290,190 Dimana efektivitas saran pajak tergantung pada tertentu
perlakuan akuntansi atau penyajian laporan keuangan dan :
( a) Tim audit memiliki keraguan mengenai ketepatan
perlakuan akuntansi terkait atau presentasi di bawah relevan
kerangka pelaporan keuangan , dan
( b) hasil atau konsekuensi dari saran pajak akan memiliki material
berpengaruh pada laporan keuangan yang perusahaan akan mengungkapkan
pendapat ;
Diri review- ancaman akan begitu signifikan bahwa tidak ada pengamanan bisa
mengurangi ancaman ke tingkat yang dapat diterima . Oleh karena itu , perusahaan tidak boleh

memberikan saran pajak tersebut ke klien audit .

Kamis, 13 Juni 2013

A Story of Teluk Lombok, Kutai National Park, East Kalimantan


Children of Teluk Lombok (by Yusuf of PENA INDONESIA
Children of Teluk Lombok (by Yusuf of PENA INDONESIA)
Teluk Lombok sub-village, part of Sangkima village is located on the coastal area of Kutai National Park, which covers 198,629 hectares of forestland in East Kalimantan. Like many other coastal communities, the community of Teluk Lombok sub-village had depended on mangrove forests and marine resources such as crabs, shrimp, and fish for their livelihoods. However, in the 1970s, things started to change. External parties came to cut down the mangrove forests. Some also introduced shrimp rearing ponds. Slowly, it depleted the village’s mangrove forests. In 1980-an, the Teluk Lombok community started to harvest the fruits of depleted mangrove forests. Due to abrasion on the coast, the community had to move houses to inland. The subsequent reduction in crabs and fish that lived in the roots of the mangrove trees had also a devastating impact on the community’s welfare.
Mangrove started growing (by Yusuf of PENA INDONESIA)
Mangrove started growing (by Yusuf of PENA INDONESIA)
In 2002, the local government responded to the damaged mangrove forests in Kutai Timur including the coastal area of Teluk Lombok, with a rehabilitation programme that disappointingly failed. Later, the community members of Teluk Lombok started to conduct a mangrove rehabilitation project by their own. The effort was led by a local mangrove farmers’ group Pangkang Lestari. The project started to succeed. Mangrove seedlings grew abundantly. The farmer’s group and other community members could even start to sell mangrove seedlings to other areas for mangrove rehabilitation projects.
The community’s survival could not depend only on mangrove seedlings and decreasing marine products. The people still had to find a way to endure while waiting for their mangrove forest to fully recover. Rearing crabs in floating cages was a feasible alternative that they decided to explore. Young mangrove crabs were obtained from Teluk Kaba, a thirty-minute trip by boat from Sangkima, where the mangrove forest was still in relatively good condition. Within 20 days, the crabs could be harvested and sold for around Rp.8,000 – Rp.10,000/kg. Nevertheless, rearing crabs in floating cages was a relatively new practice amongst the Teluk Lombok people and a number of attempts failed to reap sufficient crabs of the quality the market demands. The farmers discovered that of the 15-20 kg of crabs harvested in one cage, approximately 2 – 3 kg of them were defective.
Upon seeing the large quantity of wasted crabs, the women in the sub-village had the idea to use them to make crab chips. Unprocessed crabs were sold for around Rp 8,000 – 10,000/ kg, whereas the crab chips could be sold for Rp 40,000/ kg, with a reasonable profit margin. The woman quickly formed the Crab Chip Task Force (Pokja Krupuk Kepiting), under Pangkang Lestari group.
Fattening Crabs in the Cages (by Yusuf of PENA INDONESIA)
Fattening Crabs in the Cages (by Yusuf of PENA INDONESIA)
The village acknowledged the high economic value of the women’s activity but realised the business was not sustainable without a constant supply of raw material, the rejected crabs. The floating crab system is still being perfected by the farmers and cannot guarantee the women the volume of crabs needed for the chips. The women obtain raw crabs from other coastal villages. Now, Pangkang Lestari has started to learn effective ways to improve their techniques to fatten the crabs instantly in cages, while nurturing their mangrove forest so that young crabs return to live in the roots.
Not only crab chips produced by women of Teluk Lombok which have provided economic benefits. Mangrove seedling selling, now, has expanded very well. Pangkang Lestari has become a supplier for mangrove rehabilitation projects in several districts in East Kalimantan. The business involves around 50 families in the sub-district. Men have a role to seek mangrove seedlings, while women and children prepare polybags (plastic bags filled with soil) to put the seedlings. From the end of 2005 until October 2006, at least 1,113,500 mangrove seedlings were sold. The community gained Rp 541,850,000. Sumanti, 34 tahun, the chief of Pokja Krupuk Kepiting commented in Mamuju dialect, ”Ampunna’ u’de tau mabbalukang polo, u’de diang ni pambayyari anak sekolah ampe mambayarri panginranggang”. It means, ”If we hadn’t had the mangrove seddling business, we could not have afforded fees for children schools as well as paid debts.”
Responding to growing businesses of the community in Teluk Lombok, a financial institution, called Unit Pelayanan Tapak Surya, was established. It started to run in August 2006 and covered 5 villages in Kutai National Park. The financial insitution provides credit and saving services as well as training to teach community members how to manage their money wisely.
Preparing Palm Sugar (by Yusuf of PENA INDONESIA)
Preparing Palm Sugar (by Yusuf of PENA INDONESIA)
Seeing successes of Teluk Lombok, other sub-villages learn from the community. For example, women in Dusun Satu sub-village, Sangkima Lama village, have establihed a women business group, Pokja Krupuk Udang, focusing on shrimp cracker business. Pokja Krupuk Kepiting and Krupuk Udang have conducted several learning meetings to share experiences in managing business and organizing women. Another palm farmers’ group, Gula Aren Mamiri, still in Dusun Satu sub-village, has planned to empower a women business group, which just started focusing on gula semut business (a diversification of palm sugar).
The story of Teluk Lombok shows that a community can go hand-in-hand in conducting the efforts of conservation, economy and gender empowerment to reach a better future.

The Story of Tengger (Bromo Mountain)


Hundreds years ago, during the reign of the last king of Majapahit, Brawijaya, the situation was so uncertain due to the expanding new religion, Islam. At the time, the queen gave birth a baby girl and named her Roro Anteng, later the princess married Joko Seger, a Brahma Caste.

Since the influences of the new religion was so strong that it created chaos. The king and his followers were forced to back off to the east, some of them reached Bali and some of them reached a volcano.

The new married couple, Roro Anteng and Joko Seger were also found among the fugitives who went to the volcano. Later they ruled the volcano area and named it Tengger. The word Tengger was derived from Roro Anteng and Joko Seger. Then he surnamed himself the riffle of Purba Wasesa Mangkurat Ing Tengger which means the righteous ruler of Tengger.

Years after year as the region flourished in prosperity, the King and Queen felt unhappy for they had no children to succeed their throne. On their desperation, they decided to climb the top of the volcano to pray and beseech before God, the Almighty. Deeply, impressed by the faith of their meditation affected the murmuring sound of the crater lifted up miraculously followed by a golden lightning that made the surrounding locked so scintillating. Their prayer were heard the God and would give them children, but they should sacrifice their last child as return. It was a promising future that could not be denied.

Not long after, the first baby boy was born and Roro Anteng named him Tumenggung Klewung. Child after child was born during the years and it reached 25 in number to whom she gave the named Kesuma for the last child.

Roro Anteng and Joko Seger were very happy ever since, love and affection were imparted among their children. Happiness lingered on years after years, but a dull and sad feeling still haunted them for their promise would be claimed one day. They realized that they could not run from the fact, a bitter disappointment of losing a child shot through their brains. The day came, the God reminded them of their promise which could not be avoided.

As they felt how cruel it was to sacrifice their beloved child, they decided to break their promise by not offering him to the God. They brought away their children in order to save their last child from the offering. They tried to find a place to hide, however, they could not find away.

All of by sudden, the dreadful eruption of the volcano followed to where they went and miraculously Kesuma, the last beloved child was swallowed into the crater. At the same time when Kesuma disappeared from their sight, turbulent brawl diminished and strange silence for a while but a sudden voice echoed: Hi, my beloved brothers and sisters. It was sacrificed to appear before God Hyang Widi Wasa to save all of you. And what I expect be in a peace and live prosperously. Don't forget to set mutual assistance among you and to worship God constantly to arrange an offering ceremony annually on 14th of Kasada (the twelfth month of Tenggerese calendar) by full moon. For the sake of your God. Hyang Widi Wasa.

Kesuma's Brothers and sisters held the offering ceremony annually just like what Kesuma advised and it was held from generation to generation up to now.


Source : http://folklore-lover.blogspot.com/2002/03/legend-of-tengger-bromo.html