INVESTASI INVESTASI PADA PADA EFEK TERTENTU TERTENTU AKUNTA AKUNTANSI PA PAJAK
Nama Kelompok : 1. Amelia Desyara (201310170311 (201310170311175 2. !i"ri No#alia No#alia (2013101703 (201310170311 111$ 1$% % 3. &es"a &es"a 'ka 'ka P"ri P"ri (201 (20131 3101 0170 7031 311 117$ 7$ ). *e+y Ar,e"a De-i (201310170311 (2013101703111$1
POGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MALANG
BAB I PENDAHULUAN A. ATA& /'AKAN* Ile as a"a a,a kas me,a,r aala kele+ia, kas ya, "iak iperlka, alam -ak" eka".+iasa,ya a,a i,i ima,4aa"ka, e,a, mem+eli a"a me,a,amka, alam +e,"k i,#es"asi +erara seper"i e4ek. '4ek "erse+" apa" "eriri ari sra" pe,aka, "a,saamo+lias,i" e4ek. Kali4ikasi ari sa" e4ek aala +er+ea6 +ea sesai e,a, a"ra, masi,6masi, ,eara. Pe,aka, a, pe,kra, i,#es"asi alam e4ek "a, aa +e+erapa al ya, aka, ki"a pelaari yai" imiliki i,a a" "empoiperaa,ka, a, "erseia ,"k ial.Persaaa, apa" me,,aka, a,a,ya ,"k mem+eli i,#es"asi alam +e,"k e4ek e,a, "a, memperole +,a a"ap, ke,",a, ari ,ilai alselai, i" i,#es"asi "erse+" i,aka, ,"k me,aa likii"as persaaa,. Persaaa, a apa" me,e,"ka, +a-a e4ek "a, "er"e," iolo,ka, alam kelompok imiliki i,a a" "empo a, "ak aka, ial ,"k "a, ma,aeme, resiko kea,a,. /erasarka, "a, kepemilika, e4ek "erse+" persaaa, apa" me,aki e4ek "erse+" e,a, me"oe +iaya perolea,. '4ek (seri"y aala sra" +erara yai" sra" pe,aka, "a, sra" +erara komersial saam o+liasi "a,a +k"i "a, ,i" pe,yer"aa, ko,"rak i,#es"asi kolek"i4 ko,"rak +era,ka a"as e4ek a, se"iap eri#a"i4 ari e4ek. '4ek "a, (e+" seri"y aala e4ek ya, me,,kka, +,a, "a, pi"a, a,"ara krei"or e,a, e,"i"as ya, me,er+i"ka, e4ek. '4ek eki"as (e8i"y seri"y aala e4ek ya, me,,kka, ak kepemilika, a"as sa" eki"as a"a ak ,"k memperole (misal,ya: -ara, opsi +eli a"a ak ,"k me,al (misal,ya opsi al kepemilika, "erse+" e,a, ara ya, "ela a"a aka, i"e"apka,. Nilai -aar (4air #ale aala mla ya, apa" iperole ari per"kara, i,s"rme, kea,a, alam "ra,saksi a,"arpiak6piak ya, +e+as +ka, kare,a paksaa, a"a likiasi. Jika "erapa" ara pasar ,"k i,s"rme, "erse+" ,ilai -aar ya, ars i,aka, alam pe,erapa, Per,ya"aa, i,i ii", e,a, ara me,alika, #olme saam ya, iperaa,ka, e,a, ara pasar per ,i". Ke,",a, a"a keria, kepemilika, (oli, ai, or loss aala per+aa, ,e"o alam ,ilai -aar e4ek "iak "ermask: (a i#ie, a"a pe,apa"a, +,a ya, "ela iaki ,am, +elm i"erima (+asis akral a, (+ se"iap pe,r,a, ,ilai e4ek ya, +ersi4a" perma,e,.
BAB II PEMBAHASAN MATERI 1.1 D'!INISI '!'K T'&T'NTU '4ek a"a alam is"ila +aasa I,ris ise+" seri"y aala sa" sra" +erara ya, +er,ilai ser"a apa" iperaa,ka, . '4ek apa" ika"eorika, se+aai "a, a, eki"as seper"i o+liasi a, saam. Persaaa, a"ap, lem+aa ya, me,er+i"ka, e4ek ise+" pe,er+i". '4ek "ese+" apa" "eriri ari sra" pe,aka, "a, sra" +erara komersial saam o+liasi ,i" pe,yer"aa, ko,"rak i,#es"asi kolek"i4 (seper"i misal,ya reksaa,a ko,"rak +era,ka a"as e4ek a, se"iap eri#a"i4 ari e4ek. Kali4ikasi ari sa" e4ek aala +er+ea6+ea sesai e,a, a"ra, i masi,6masi, ,eara. '4ek apa" +erpa ser"i4ika" a"a apa" +erpa pe,a"a"a, elek"ro,is ya, +ersi4a" : •
Ser"i4ika" a"as ,k ar"i,ya pemilik ya, +erak a"as e4ek "erse+" aala sipem+a-a 9 pemea, e4ek.
•
Ser"i4ika" a"as ,ama ar"i,ya pemilik e4ek pemilik ya, +erak a"as e4ek "erse+" aala ya, ,ama,ya "era"a" paa a4"ar ya, ipea, ole pe,er+i" a"a +iro pe,a"a"a, e4ek.
'4ek "a, (e+" seri"y aala e4ek ya, me,,kka, +,a, "a, pi"a, a,"ara krei"or e,a, e,"i"as ya, me,er+i"ka, e4ek.'4ek eki"as (e8i"y seri"y aala e4ek ya, me,,kka, ak kepemilika, a"as sa" eki"as a"a ak ,"k memperole (misal,ya: -ara, opsi +eli a"a ak ,"k me,al (misal,ya opsi al kepemilika, "erse+" e,a, ara ya, "ela a"a aka, i"e"apka,. Nilai -aar (4air #ale aala mla ya, apa" iperole ari per"kara, i,s"rme, kea,a, alam "ra,saksi a,"arpiak6piak ya, +e+as +ka, kare,a paksaa, a"a likiasi. Jika "erapa" ara pasar ,"k i,s"rme, "erse+" ,ilai -aar ya, ars i,aka, alam pe,erapa, Per,ya"aa, i,i ii", e,a, ara me,alika, #olme saam ya, iperaa,ka, e,a, ara pasar per ,i". Ke,",a, a"a keria, kepemilika, (oli, ai, or loss aala per+aa, ,e"o alam ,ilai -aar e4ek "iak "ermask: (a i#ie, a"a pe,apa"a, +,a ya, "ela iaki ,am, +elm i"erima (+asis akral a, (+ se"iap pe,r,a, ,ilai e4ek ya, +ersi4a" perma,e,. Paa saa" pemerolea, persaaa, ars me,klasi4ikasika, e4ek "a, a, e4ek eki"as ke alam sala sa" ari "ia kelompok +erik" i,i: a imiliki i,a a" "empo (el "o ma"ri"y + iperaa,ka, ("rai,
"erseia ,"k ial (a#aila+le 4or sale. Paa se"iap "a,al pelapora, kelayaka, pe,elompoka, "erse+" ars ikai kem+ali. '4ek ya, Diklasi4ikasika, alam Kelompok Dimiliki i,a Ja" Tempo;. Jika persaaa, memp,yai maks ,"k memiliki e4ek "a, i,a a" "empo maka i,#es"asi alam e4ek "a, "erse+" ars iklasi4ikasika, alam kelompok imiliki i,a a" "empo; a, isaika, alam ,eraa se+esar +iaya perolea, se"ela amor"isasi premi a"a isko,"o. Persaaa, m,ki, me,+a maks,ya ,"k memiliki e4ek "a, "er"e," sampai e,a, saa" a" "empo e,a, me,al a"a me,"ra,s4er e4ek "a, "erse+". Pe,ala, a"a "ra,s4er e4ek "a, "iak ia,ap se+aai per+aa, alam "a, imiliki i,a a" "empo; ika per+aa, maks "erse+" ise+a+ka, ole ko,isi +erik" i,i: a. "erapa" +k"i me,e,ai pe,r,a, si,i4ika, risiko krei" persaaa, pe,er+i" e4ek. +. "erai per+aa, pera"ra, perpaaka, ya, me,apska, a"a me,aikka, "ari4 paak 4i,al ya, +erlak a"as +,a ari e4ek "a, ("iak "ermask per+aa, pera"ra, perpaaka, ya, mere#isi "ari4 paak a"as +,a seara mm. . "erai pe,a+,a, saa a"a pe,ala, alam mla +esar (seper"i pe,ala, seme, ya, me,aki+a"ka, iperlka,,ya pe,ala, a"a "ra,s4er e4ek alam kelompok imiliki i,a a" "empo; ,"k memper"aa,ka, risiko krei" persaaa, a, posisi risiko sk +,a ya, aa saa" "erse+". . "erai per+aa, alam persyara"a, a"a pera"ra, per,a,a, ya, seara si,i4ika, me,+a e4i,isi i,#es"asi ya, ii
operasi,ya a, me,al e4ek alam kelompok imiliki i,a a" "empo. "erai per+aa, alam pera"ra, pemeri,"a ya, me,aki+a"ka, +er"am+a,ya +o+o" risiko a"as i,#es"asi e4ek "a, alam peri",a, rasio "er"e," misal,ya alam peri",a, sol#a+ili"as persaaa, asra,si a"a peri",a, rasio kekpa, moal per+a,ka,. Selai, per+aa, ya, iraika, i a"as keaia, lai, ya, "iak +erla, a, +ersi4a" lar +iasa ya, "iak apa" ia,"isipasi apa" me,ye+a+ka, persaaa, me,al a"a me,"ra,s4er e4ek "er"e," alam kelompok imiliki i,a a" "empo "a,pa ars iper"a,yaka, "a, a-al pemilika, e4ek alam kelompok imiliki i,a a" "empo memper"im+a,ka, e4ek lai, alam kelompok ya, sama. Sema pe,ala, a, "ra,s4er e4ek alam kelompok imiliki i,a a" "empo ars i,kapka, sesai e,a, persyara"a, paa parara4 23.
Persaaa, "iak +ole me,klasi4ikasika, e4ek "a, ke alam kelompok imiliki i,a a" "empo ika persaaa, memp,yai maks ,"k memiliki e4ek "erse+" ,"k perioe ya, "iak i"e,"ka,.=le kare,a i" e4ek "a, "iak +ole iklasi4ikasika, alam kelompok i,i ika persaaa, +ermaks me,al e4ek "erse+" misal,ya ,"k me,aapi: 6 6 6 6 6
per+aa, "i,ka" +,a pasar a, per+aa, ya, +er+,a, e,a, risiko see,is ke+"a, likii"as per+aa, alam ke"erseiaa, a, "i,ka" im+al asil i,#es"asi al"er,a"i4 per+aa, alam sm+er pe,a,aa, persaaa, a, persyara"a,,ya per+aa, alam risiko ma"a a, asi,. Dalam ma,aeme, ase" a, ke-ai+a, sa" e,"i"as ma,aeme, apa" me,e,"ka, +a-a keseim+a,a, ma,aeme, risiko kea,a, persaaa, apa" iapai "a,pa ars me,yeiaka, selr i,#es"asi,ya alam e4ek ,"k ial paa saa" iperlka,. Dalam al i,i persaaa, apa" me,e,"ka, +a-a e4ek "a, "er"e," iolo,ka, alam kelompok imiliki i,a a" "empo a, "ak aka, ial ,"k "a, ma,aeme, risiko kea,a,. /erasarka, "a, kepemilika, e4ek "a, "erse+" persaaa, apa" me,aki e4ek "a, "erse+" e,a, me"oe +iaya perolea, ("ermask amor"isasi isko,"o a"a premim.
6
Pe,ala, e4ek "a, ya, meme,i sala sa" ari a ko,isi +erik" i,i apa" ia,ap "ela a" "empo ,"k "a, klasi4ikasi e4ek se+aaima,a iraika, paa parara4 $ a,
6
13 a, ,"k "a, pe,,kapa, se+aaima,a iraika, paa parara4 23. Pe,ala, e4ek "erai paa "a,al ya, kp eka" e,a, saa" a" "empo sei,a risiko "i,ka" +,a "iak lai me,ai 4a"or pe,e," ara al. Ta,al pe,ala, "erse+" +ei" eka",ya e,a, saa" a" "empo sei,a per+aa, sk +,a pasar "iak
6
memiliki pe,ar si,i4ika, "eraap ,ilai -aar e4ek. Pe,ala, e4ek "erai se"ela persaaa, memperole se+aia, +esar pem+ayara, (seiki",ya $5 perse, ari ,ilai "era"a" i,#es"asi alam e4ek "a,. Pem+ayara, "erse+" apa" "erai kare,a pem+ayara, i mka e4ek "a, a"a pem+ayara, e4ek "a, sesai e,a, a-al a,sra, pem+ayara, e4ek "a, "erse+" (ya, melip"i pokok pi,ama, a, +,a. U,"k e4ek e,a, "i,ka" +,a #aria+el pem+ayara, iila, "erse+" "iak aka, sama mla,ya "era,", kepaa "i,ka" +,a ya, +erlak. '4ek ya, Diklasi4ikasika, alam Kelompok Diperaa,ka,; a, Terseia ,"k Dial I,#es"asi e4ek "a, ya, "iak iklasi4ikasika, ke alam imiliki i,a a" "empo; a, e4ek eki"as ya, ,ilai -aar,ya "ela "erseia ars iklasi4ikasika, ke alam sala sa" kelompok +erik" i,i a, ikr se+esar ,ilai -aar,ya alam ,eraa: Diperaa,ka,;. '4ek ya, i+eli a, imiliki ,"k ial kem+ali alam -ak" •
eka" ars iklasi4ikasika, alam kelompok iperaa,ka,;. '4ek alam kelompok iperaa,ka,; +iasa,ya me,,kka, 4reke,si pem+elia, a,
pe,ala, ya, sa,a" seri, ilakka,. '4ek i,i imiliki e,a, "a, ,"k •
me,asilka, la+a ari per+eaa, ara a,ka pe,ek. Terseia ,"k ial;. '4ek ya, "iak iklasi4ikasika,
alam
kelompok
iperaa,ka,; a, alam kelompok imiliki i,a a" "empo; ars iklasi4ikasika, alam kelompok "erseia ,"k ial;.
Pelaporan Perubahan Nla !a"ar a+a a"a ri ya, +elm irealisasi a"as e4ek alam ,kelompok iperaa,ka, ars iaki se+aai pe,asila,. a+a a"a ri ya, +elm irealisasi a"as e4ek alam kelompok "erseia ,"k ial ("ermask e4ek ya, iklasi4ikasika, se+aai ak"i#a la,ar ars imaskka, se+aai kompo,e, eki"as ya, isaika, seara "erpisa a, "iak +ole
iaki
se+aai
pe,asila,
sampai
saa"
la+a
a"a
ri
"erse+"
apa"
irealisasi.U,"k ke"ia kelompok e4ek "erse+" i#ie, a, pe,apa"a, +,a "ermask amor"isasi premi a, isko,"o ya, "im+l saa" perolea, selal iaki se+aai pe,asila,. Per,ya"aa, i,i "iak +erampak "eraap me"oe ya, i,aka, ,"k me,aki a, me,kr mla i#ie, a, pe,apa"a, +,a. a+a a"a ri ya, "ela irealisasi ,"k e4ek ya, iklasi4ikasika, alam kelompok "erseia ,"k ial a"a imiliki i,a a" "empo a "e"ap ars ilaporka, se+aai pe,asila,. Perubahan Kelo#po$ In%e&'a& Pemi,aa, e4ek a,"arkelompok ia"a" se+esar ,ilai -aar,ya. Paa "a,al per+aa, kelompok la+a a"a ri ya, +elm irealisasi ars ia"a" se+aai +erik": •
,"k e4ek ya, ipi,aka, ari kelompok iperaa,ka, la+a a"a ri ya, +elm irealisasi paa "a,al "ra,s4er "ela "era"a" se+aai pe,asila, a, ole
•
kare,a i" "iak +ole iaps. ,"k e4ek ya, ipi,aka, ke kelompok iperaa,ka, la+a a"a ri ya, +elm irealisasi paa "a,al pemi,aa, iaki se+aai pe,asila, paa saa"
•
"erse+". ,"k e4ek "a, ya, ipi,aka, ke kelompok "erseia ,"k ial ari kelompok imiliki i,a a" "empo la+a a"a ri ya, +elm irealisasi iaki alam
•
kelompok eki"as seara "erpisa paa "a,al pemi,aa, kelompok. ,"k e4ek "a, ya, i"ra,s4er ke kelompok "erseia ,"k ial ari kelompok imiliki i,a a" "empo la+a a"a ri ya, +elm irealisasi paa "a,al "ra,s4er ars "e"ap ilaporka, alam kompo,e, eki"as seara "erpisa ,am, ars iamor"isasi selama masa ma,4aa" e4ek e,a, ara ya, ko,sis"e, e,a, amor"isasi premi a"a isko,"o. Amor"isasi la+a a"a ri ya, +elm irealisasi "erse+" aka, sepaa, e,a, pe,ar amor"isasi premi a"a isko,"o "eraap pe,apa"a, +,a
Penurunan Nla E(e$
U,"k e4ek i,i#ial alam kelompok "erseia ,"k ial a"a imiliki i,a a" "empo persaaa, ars me,e,"ka, apaka pe,r,a, ,ilai -aar i +a-a +iaya perolea, ("ermask amor"isasi premi a, isko,"o merpaka, pe,r,a, ya, +ersi4a",perma,e, a"a "iak. Jika aa kem,ki,a, i,#es"or "iak apa" memperole kem+ali selr mla +iaya perolea, ya, sears,ya i"erima se+,a, e,a, persyara"a, pera,ia, e4ek "a, maka pe,r,a, ya, +ersi4a" perma,e, ia,ap "ela "erai. Jika pe,r,a, ,ilai -aar i,ilai se+aai pe,r,a, perma,e, +iaya perolea, e4ek i,i#ial ars i"r,ka, i,a se+esar ,ilai -aar,ya a, mla pe,r,a, ,ilai "erse+" ars iaki alam lapora, la+a ri se+aai ri ya, "ela irealisasi. /iaya perolea, ya, +ar "iak +ole i+a kem+ali. Ke,aika, sela,",ya alam ,ilai -aar e4ek alam kelompok "erseia ,"k ial ars imaskka, ke alam kompo,e, eki"as seara "erpisa se+aaima,a i,ya"aka, alam parara4 1). Pe,r,a, sela,",ya ari ,ilai -aar ika +ka, merpaka, pe,r,a, ,ilai seme,"ara a ars imaskka, ke alam kompo,e, eki"as seara "erpisa.
PENYA)IAN PENGUNGKAPAN INESTASI PADA EFEK TERTENTU
>e,r" IAI alam SAK6'TAP (200%:)%651 Persaaa, e,a, ,eraa ya, ak"i#a ikelompokka, me,ai ak"i#a la,ar ak"i#a "e"ap a, ak"i#a lai,6lai, ke-ai+a,,ya ikelompokka, ma,ai ke-ai+a, a,ka pe,ek a, a,ka pa,a, (lassi4ie +ala,e see" ars melaporka, sema e4ek ya, iperaa,ka, se+aai ak"i#a la,ar. '4ek alam kelompok imiliki i,a a" "empo a, e4ek alam kelompok "erseia ,"k ial isaika, se+aai ak"i#a la,ar a"a ak"i#a "iak la,ar +erasarka, kep"sa, ma,aeme,. Kss ,"k e4ek "a, alam kelompok imiliki i,a a" "empo a, kelompok "erseia ,"k ial ya, a" "empo paa "a, +erik",ya
ars
ikelompokka, se+aai ak"i#a la,ar. Dalam lapora, ars kas ars kas ya, i,aka, ,"k a"a +erasal ari pem+elia, pe,ala, a, a" "empo e4ek alam kelompok "erseia ,"k ial a, imiliki i,a a" "empo ars iklasi4ikasika, se+aai ars kas ak"i#i"as i,#es"asi a, ilaporka, se+esar ,ilai +r"o ,"k se"iap kelompok e4ek i alam lapora, ars kas. Ars kas ,"k a"a ari pem+elia, pe,ala, a, a" "empo e4ek alam kelompok iperaa,ka, ars iklasi4ikasika, se+aai ars kas ak"i#i"as operasi.
PENGUNGKAPAN Seme,"ara i" pe,,kapa, ,"k '4ek alam eklompok A!S a, kelompok ?T> IN4ormai +erik" i,i ars i,kapka, alam a"a"a a"a lapora, ke,a,,"k se"iap kelompok "ama '4ek yai" :
k 1.
,ilai -aar area"
2.
la+a ya, +elm irealisasi ari pemilika, e4ek
3. ).
ri +elm irealisasi ari pemilika, e4ek +iaya perolea, "ermask mla premi a, isko,"o ya, +elm iamor"isasi.
em+aa kea,a, (+a,k koperasi krei" lem+aa pem+iayaa, a, asra,si persaaa, ars me,,kapka, se"iap e,is e4ek "ama ya, imiliki,ya yai" e4ek eki"ase4ek "a, ya, ikelarka, ole pemeri,"ae4ek "a, persaaa, e4ek "a, ya, iami, ipo"ik a, e4ek "a, lai,,ya. U,"k e4ek "a, alam kelompok "erseia ,"k ial a, kelompok imiliki i,a a" "empo i,4ormasi me,e,ai "a,al a" "empo e4ek "a, "erse+" ars i,kapka, alam a"a"a, a"as lapora, kea,a, "a, "erakir ya, isaika,. I,4ormasi "e,"a, "a,al a" "empo apa" ikelompokka, me,r" a,ka -ak",ya seak "a,al ,eraa. em+aa kea,a, ars me,,kapka, ,ilai -aar a, +iaya perolea, e4ek "a, "ermask isko,"o a, premim ya, +elm iamor"isasi +erasarka, seiki",ya ) kelompok "a,al a" "empo +erik" i,i: a a" "empo alam -ak" kra, ari 1 "a, + a" "empo alam -ak" a,"ara 1 sampai 5 "a, a" "empo alam -ak" a,"ara 5 sampai 10 "a, a" "empo alam -ak" le+i ari 10 "a,.
'4ek ya, "iak a" "empo paa "a,al "er"e," seper"i
e4ek ya, pem+ayara,,ya
iami, ipo"ik apa" i,kapka, seara "erpisa ("iak ialokasika, kealam +e+erapa kelompok a" "empo "erse+". Jika pe,olo,a, a" "empo,ya ialokasika, maka asar alokasi,ya ars i,kapka,. U,"k se"iap perioe ak,"a,si e,"i"as ars me,,kapka, : a Pe,erimaa, ari pe,ala, e4ek alam kelompok A!S la+a ri ya, irealisasi ari pe,ala, "erse+". + Dasar pe,e,"a, +iaya perolea, alam me,i", la+a9ri ya, irealisasi. Per+aa, la+a9ri ya, imaskka, se+aai pe,asila, ari pemi,aa, pe,elompokka, e4ek ari kelompok A!S ke kelompok "rai,; Per+aa, la+a9ri pemilikka, ya, +elmirealisasi ,"k e4ek alam kelompok A!S ya, "ela imaskka, ke alam kompo,e, eki"as seara "erpisa Selma perioe ya, +ersa,k"a,. e Per+aa, alam la+a9ri pemilika, e4ek ya, +elm irealisasi ari e4ek ,"k "a, "rai,; ya, "ela iaki se+aai pe,asila, alam perioe pelapora,.
P'&PAJAKAN =+liasi
merpaka,
sra"
"a,
a,ka
me,e,a6pa,a,
ya,
apa"
ipi,a"a,a,ka, ya, +erisi a,i ari piak ya, me,er+i"ka, ,"k mem+ayar im+ala, +erpa +,a paa perioe "er"e," a, mel,asi pokok "a, paa -ak" ya, "ela i"e,"ka, kepaa piak pem+eli o+liasi "erse+". Umm,ya o+liasi mem+erika, pe,asila, /,a, e,a, mla "e"ap kepaa i,#es"or. Aa kala,ya o+liasi a memp,yai a ka"as pem+aia, ke,",a, Pe,elasa, Pasal ) aya" (1 +aia, ( UU PP me,a,ap +aia, ke,",a, "erse+" se+aai pe,asila,. Paa UU PP ,omer 3@ Ta, 200$ Pasal ) aya" (1 me,ye+"ka, +a-a Yang menjadi objek pajak adalah penghasilan, yaitu setiap tambahan kemamouan ekonomis yang diterima/diperolah WP, baik yang berasal dari Indonesia maupun dari luar Indonesia yang dapat dipakai untuk konsumsi atau mwnambah kekayaan WP yang bersangkutan dengan nama dan dalam bentuk apa pun.” ?al i,i me,akp pe,asila, ya, i"erima 9iperole ari "ra,saksi i,#es"asi "a,1 Je,is =+liasi ya, iperaa,ka, i /rsa '4ek I,o,esia : 1. orpora"e /o,s : o+liasi ya, i"er+i"ka, ole persaaa, +aik ya, +er+e,"k +aa, saa milik ,eara (/U>N a"a +aa, saa s-as"a. 2. *o#er,me," /o,s : o+liasi ya, i"er+i"ka, ole pemeri,"a. 3. &e"ail /o,s : o+liasi ya, iperal +elika, alam sa"a, ,ilai ,omi,al ya, keil +aik corporate bonds map, government bonds. Sura' U'an* Ne*ara SUN merpaka, sra" +erara ya, +erpa sra" pe,aka, "a, alam ma"a a, rpia map, #al"a asi, ya, iami, pem+ayara, +,a a, pokok,ya ole Neara &ep+lik I,o,esia sesai e,a, masa +erlak,ya. /e,"k ari SUN a,"ara lai, : 1. Barka" iperaa,ka, a"a "iak iperaa,ka, i Pasar Sek,er 2. "a,pa -arka" (srip"lessiperaa,ka, a"a "iak iperaa,ka, i Pasar Sek,er Je,is SUN : 1. Sra" /erara Neara(Treasry /illC "e,or s.. 12 +la, pem+ayara, +,a seara isko,"o(iso,"e paper
2. =+liasi Neara (Treasry /o,s "e,or i a"as 12 +la, e,a, kpo, a"a pem+ayara, +,a seara isko,"o (
em+iayai e4isi" AP/N 2. >e,"pi kekra,a, kas a,ka pe,ek aki+a" ke"iaksesaia, a,"ara ars kas pe,erimaa, a, pe,elara, ari reke,i, kas Neara alam sa" "a, a,ara,(as6 misma" 3. >e,elola por"4olio "a, Neara S"ra"ei pe,elolaa, SUN : 1. >e,r,ka, re4i,a,i, risk 2. >emperpa,a, ra"a6ra"a a,ka -ak" a" "empo (a#erae ma"ri"y SUN 3. >e,yeim+a,ka, s"rk"r a" "empo por"4olio SUN sei,a selaras e,a, perkem+a,a, a,ara, Neara a, aya serap pasar melali proram pe,er+i"a, pe,kara, pem+elia, kem+ali a, pel,asa, pokok SUN S, merpaka, sra" +erara ya, +eripa sra" pe,aka, "a, +aik alalm ma"a a, rpia map, #al"a asi, ya, iami, pem+ayara, +,a a, pokok,ya ole Neara &I sesai e,a, massa +erlak,ya ya, "eriri ari Sra" Per+e,aaraa, Neara (SPN a, =+liasi Neara 1 Pe,asila, +erpa isko"o SPN sesai e,a, PP 27 Ta, 200$ o. P>K6 @39P>K.039200$ ya, mlai +erlak ) april 200$. SPN +era,ka -ak" pali, lama 12 +la, e,a, pem+ayara, +,a seara isko,"o. Disko,"o SPN merpaka, selisi le+i a,"ara : a Nilai ,omi,al paa saa" a" "empo e,a, ara perolea, i Pasae Pera,a 9 ipasar sek,er + ?ara al i Pasar S'k,er ,ea, ara perolea, i Pasar Pera,a9Pasar S'k,er
/esar,ya PPaala 20 ari isko,"o SPN +ai BP alam ,eeri a, /UT a"a sesai "ari44 ke"e,"a, P3/ ya, +erlak +ai BP lar ,eri. Pemo"o,a, PP "erse+" ilakka, ole: •
Pe,er+i" SPN ('mi"e, a"a s"oia, ya, i",k selak ae, pem+ayar a"as isko,"o SPN ya, i"erima premea, SPN saa" a" " empo
•
Persaaa, '4ek (+roker a"a /a,k selak peaa, pera,"ra map, selak pem+eli a"as isko,"o SPN ya, i"erima pasar sek,er Te"api apa,ila isko,"o SPN i"erima9iperole BP:
•
/a,k iirika, i I,o,esia a"a a+a, +a,k lar ,eeri i I,o,esia
•
Da,a pe,sio, ya, pe,iria,9pem+e,"kka,,ya "ela isaka, ole me,"eri kea,a,
•
&eksaa,a ya, "era4"ar paa /apepam selama 5 "a, per"ama seak pe,iria,
persaaa,
a"a
pem+eria,
i
saa
"iak
ilakka,
pemo"o,a, 4i,al. 2 Pe,asila, ari "ra,saksi +,a o+liasi sesai e,a, PP 1@ Ta, 200% o. P>K6$59P>K.0392011 "e,"a, PP a"as pe,asila, +erpa +,a o+liasi ya, mlai +erlak 1 Ja,ari 200% /esar,ya PP aala se+aai +erik" : a. /,a ari o+liasi e,a, kpo, (interest bearing debt securities se+esar : 15 +ai BP alam ,eeri a, /UT 20 a"as sesai "ari44 P3/ +ai BP lar ,eeri salai, /UT. Dari mla +r"o +,a sesai e,a, masa kepemilika, (holding period o+liasi. +. Disko,"o ari o+liasi e,a, kpo, (interest bearing debt securities se+esar : 15 +ai BP alam ,eri a, /UT 20 a"a sesai "ari44 P3/ +ai BP lar ,eeri selai, /UT
Dari selisi le+i ara al a"a ,ilai ,omi,al i a"as ara perolea, o+liasi "iak "ermask +,a +erala, (accrued interest . Disko,"o o+liasi "a,pa +,a (non!interest bearing debt securities sebesar " 6
15 +ai BP alam ,eeri a, /UT
6
20 a"a sesai P3/ +ai BP lar ,eeri selai, /UT
BAB III ANALISIS
PT+ INDOFOOD ,BP SUKSES MAKMUR Tb$ DAN ENTITAS ANAKNYA LAPORAN POSISI KEUANGAN KONSOLIDASIAN Tan**al -. De&e#ber /0.1 2D&a"$an 3ala# )u'aan Rupah+ Ke4ual Dn5a'a$an Lan6 -. De&e#ber /0.1 ASET ASET LAN,AR Kas a, se"ara kas
7.3)2.%$@
Investasi jangka pendek
#$.#%&
Pi"a, Usaa Piak ke"ia E ,e"o
%77.)21
Piak +erelasi
1.71$.11%
/ka, saa Piak ke"ia
$5.715
Piak +erelasi
120.%)7
Perseiaa, E ,e"o
2.$21.@1$
Ua, mka a, ami,a,
17%.271
Paak i+ayar i mka
11$.3)$
/e+a, i+ayar i mka a, asse" la,ar lai,,ya
17%.5$2
To'al A&e' lan4ar
.-+70-+8/9
Dari apora, Posisi Kea,a, persaaa, "erse+" "era"a" i,#es"asi a,ka pe,ek se+esar 5%.520 ialam ke"era,a, a"a"a, A"as apora, kea,a, Ko,soliasia, (AK paa alama, 10 poi, + me,elaska, +a-a persaaa, me,a"a"ka, selr saam ya, "ela
ikelarka, persaaa, paa /rsa '4ek I,o,esia. ?al i,i +erar"i
+a-a ,ilai i,#es"asi a,ka pe,ek "erse+" seara o"oma"is "ela ipo"o, paak ole pe,yele,ara +rsa e4ek paa saa" "ra,saksi al +eli saam. Piak pe,yele,ara +rsa e4ek ya, aka, mem+ayar a"a me,ye"or PP pasal ) aya" (2 "erse+" ke kas Neara me,,aka, SSP a, melaporka,,ya ke KPP me,,aka, SPT masa PP Pasal ) aya" (2. api"al ai, aala ke,",a, "ra,skasi saam ya, ike,aka, paak pe,asila,. ?al i,i sesai e,a, UU No. 7 "a, 1%$3 o. UU No. 10 "a, 1%%) Pasal ) aya" 1 : ya, me,ai o+yek paak aala pe,asila,yai" se"iap "am+aa, kemampa, eko,omis ya, i"erima a"a iperole BP+aik ya, +erasal ari I,o,esia ya, apa" ipakai a"a me,am+a a"a me,am+a kekayaa, BP y+s e,a, ,ama a, alam +e,"k apap,. /esar,ya PP ya, aka, ip," ari "ra,saksi pe,ala, saam i +rsa e4ek ip," +ersi4a" 4i,al se+esar 01 ari +r"o ,ilai "ra,saksi pe,ala,. Sea,ka, ,"k saam pe,iri pemilik ike,aka, "am+aa, se+esar 05 ari ,ilai saam persaaa,. Dalam prak"ik,ya a"a pe,erapa, pe,a"a"a,,ya apa" ilia" i AK persaaa, paa alama, 11. i alama, "erse+" aa pe,elasa, me,e,ai pe,a-ara, mm e4ek persaaa, poi, a+ ya, ielaska, se+aai +erik": a. Paa "a,al 2$ E 30 Sep"em+er 2010 persaaa, melakka, pe,a-ara, mm pera,a saam (IP= kepaa masyaraka" se+a,yak 1.1@@.1%1.000 saam +ar a"a se+esar 20 ari moal ya, i"empa"ka, a, ise"or pe, se"ela IP= e,am ara pe,a-ara, se+esar &p. 5.3%5 (a,ka pe, per saam (a"a ,ilai keselra, se+esar &p. @.2%1.@00. Paa "a,al 7 =k"o+er 2010 Persaaa, me,a"a"ka, selr saam ya, "ela ikelarka, Persaaa, paa /rsa '4ek I,o,esia. +. Paa +la, Desem+er 2010 !e+rari 2011 a, Sep"em+er 2011 IS> mem+eli se+aia, saam persaaa, se+a,yak [email protected] saam ari p+li sei,a kepemilika, IS> "eraap persaaa, me,i,ka" ari $000 me,ai $05$. Paa +la, Ja,ari 2012 IS> me,al kepemilika, saam i Persaaa, se+a,yak 2.500.000 saam. De,a, emikia, kepemilika, IS> "eraap persaaa, me,r, ari $05$ me,ai $053. U,"k pe,a"a"a, r,al,ya alam I,#es"asi paa saam aa 2 me"oe ya, i,aka, yai": 1. >e"oe /iaya (Nilai Perolea, Apa+ila sa" persaaa, a,ya memiliki se+aia, keil saa ari saam ya, +erear a, "ia aa pe,",k6pe",k lai, +a-a o,"rol i,i mema, aamaka i,#es"asi i,i ia"a" me,,aka, me"oe +iaya (os" me"o. Persaaa, ya, memiliki saam kra, ari 20 i a,ap "iak memiliki pe,ar ya, si,i4ika, a, e,a,
emikia, "iak apa" melakka, o,"rol. Dalam me"oe +iaya i,#es"asi ia"a" se+esar ara perolea,,ya. Pe,apa"a, ari persaaa, a,ak iaki a, ia"a" paa e#ie, "ela ip"ska, aka, ikelarka,. 2. >e"oe 'ki"as (Nilai Tere,a a,"ara Nilai Perolea, e,a, ?ara Pasar Apa+ila i,#es"asi ari persaaa, lai, "iak kp +esar ,"k melakka, o,"rol seara pe, "e"api paa "i,ka"a, "er"e," o,"rol a"a pe,ar ya, kp +erar"i apa" ilakka, maka i,#es"asi a,ka pa,a, ya, +ersa,k"a, ilaporka, e,a, me"oe eki"as ('8i"y >e"o. /er+ea e,a, me"oe +iaya ialam me"oe eki"as la+a ya, iasilka, persaaa, a,ak iaki a, ia"a" se+aai pe,am+aa, i,#es"asi. Apa+ila e#ie, ya, ikelarka, maka +aia, ya, i"erima ia"a" se+aai pe,ra, e,a, emikia, salo ak, i,#es"asi aka, +er"am+a e,a, +aia, la+a ya, iasilka, kra, e,a, e#ie, ya, i+ayaraka, persaaa, a,ak. Dialam pe,erapa, paa PT. I,o4oo /P Skses >akmr T+k
"iak ielaska,
persaaa, me,,aka, me"oe ya, ma,a ,am, ilia" ari "ra,saksi i,#es"asi saam ya, ilakka, me,r" perpaaka, persaaa, me,,aka, me"oe +iaya +erasarka, ara perolea,. Kare,a me"oe eki"as "iak iperke,a,ka, ,"k keperla, perpaaka, se+a+ +er"e,"a,a, e,a, is"oris,ya ya, ia," alam perpaaka,. Pe,ilaia, i,#es"asi a,ka pe,ek me,r" perpaaka, iasarka, paa ,ilai perolea,,ya. Jr,al pe,ala, +ka, saam pe,iri: Kas
FFF
PP Pasal ) aya" (2
FFF
I,#es"asi alam saam PT. IS>
FFF
Jr,al pe,ala, saam pe,iri: Kas
FFF
PP Pasal ) aya" (2
FFF
Saam +iasa
FFF
/A/ IG K'SI>PUAN
apora, Posisi Kea,a, persaaa, I,o4oo i,#es"asi a,ka pe,ek se+esar 5%.520 persaaa, me,a"a"ka, selr saam ya, ikelarka, paa ke"era,a, AK. Dapa" i"arik kesimpla, ,ilai i,#es"asi a,ka pe,ek seara o"oma"is "ela ipo"o, paak pe,yele,ara +rsa e4ek paa saa" "ra,saksi al +eli saam. Piak pe,yele,ara +rsa e4ek ya, aka, mem+ayar a"a me,ye"or PP pasal ) aya" (2 "erse+" ke kas Neara me,,aka, SSP a, melaporka,,ya ke KPP me,,aka, SPT masa PP Pasal ) aya" (2. /esar,ya PP ya, aka, ip," ari "ra,saksi pe,ala, saam i +rsa e4ek ip," +ersi4a" 4i,al se+esar 01 ari +r"o ,ilai "ra,saksi pe,ala,. Sea,ka, ,"k saam pe,iri pemilik ike,aka, "am+aa, se+esar 05 ari ,ilai saam persaaa,. Pe,erpa, pe,a"a"a,,ya apa" ilia" i AK persaaa, "erapa" pe,elasa, me,e,ai pe,a-ara, mm e4ek persaaa, ya, ielaska, se+aai +erik": . Paa "a,al 2$ E 30 Sep"em+er 2010 persaaa, melakka, pe,a-ara, mm pera,a saam (IP= kepaa masyaraka" se+a,yak 1.1@@.1%1.000 saam +ar a"a se+esar 20 ari moal ya, i"empa"ka, a, ise"or pe, se"ela IP= e,am ara pe,a-ara, se+esar &p. 5.3%5 (a,ka pe, per saam (a"a ,ilai keselra, se+esar &p. @.2%1.@00. Paa "a,al 7 =k"o+er 2010 Persaaa, me,a"a"ka, selr saam ya, "ela ikelarka, Persaaa, paa /rsa '4ek I,o,esia. . Paa +la, Desem+er 2010 !e+rari 2011 a, Sep"em+er 2011 IS> mem+eli se+aia, saam persaaa, se+a,yak [email protected] saam ari p+li sei,a kepemilika, IS> "eraap persaaa, me,i,ka" ari $000 me,ai $05$. Paa +la, Ja,ari 2012 IS> me,al kepemilika, saam i Persaaa, se+a,yak 2.500.000 saam. De,a, emikia, kepemilika, IS> "eraap persaaa, me,r, ari $05$ me,ai $053. U,"k pe,a"a"a, r,al,ya alam I,#es"asi paa saam aa 2 me"oe ya, i,aka, yai": 3. >e"oe /iaya (Nilai Perolea, Apa+ila sa" persaaa, a,ya memiliki se+aia, keil saa ari saam ya, +erear a, "ia aa pe,",k6pe",k lai, +a-a o,"rol i,i mema, aamaka i,#es"asi i,i ia"a" me,,aka, me"oe +iaya (os" me"o. ). >e"oe 'ki"as (Nilai Tere,a a,"ara Nilai Perolea, e,a, ?ara Pasar Apa+ila i,#es"asi ari persaaa, lai, "iak kp +esar ,"k melakka, o,"rol seara pe, "e"api paa "i,ka"a, "er"e," o,"rol a"a pe,ar ya, kp +erar"i apa" ilakka, maka i,#es"asi a,ka pa,a, ya, +ersa,k"a, ilaporka, e,a, me"oe eki"as ('8i"y >e"o..
Dalam AK PT I,o4oo /P Skses >akmr T+k pe,erpa,,ya "iak ielaska, e,a, spesi4ik me"oe apa ya, i,aka, ,am, alam "ra,saksi i,#es"asi saam ilakka, me,r" a"ra, perpaaka, persaa i,i me,,aka, me"oe +iaya +erasarka, ara perolea,. Kare,a me"oe eki"as "iak iperke,a,ka, ,"k keperla, perpaaka, se+a+ +er"e,"a,a, e,a, is"oris,ya ya, ia," alam perpaaka,. Pe,ilaia, i,#es"asi a,ka pe,ek me,r" perpaaka, iasarka, paa ,ilai perolea,,ya.
DA!TA& PUSTAKA Aoes Skris,o a, 's"rali"a Tris,a-a"i. 201). 'kuntansi Pajak.Jakar"a : Salem+a 'mpa". ""p:99ri,aly6"mry.+lospo".o.i920129109ak,"a,si6i,#es"asi6e4ek6"er"e,"."ml ""ps:99i.-ikipeia.or9-iki9'4ekH2$kea,a,2% ""p:99---.i,4o#es"a.om9i,4o#es"a9lear,i,9lear,i,.spi@3
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