Perhitungan Pajak Penghasilan Terhadap Fluktuasi Kurs Mata Uang Asing Pada Pt. Vetco Gray Indonesia Tahun 2015

Abstract

Vetco Gray Indonesia, PT has fix on the books and records in USD Currency. The company as a tax collector will convert foreign currency transactions into USD and then reconvert into Rupiah for reporting and tax payment. This conversion will affect the amount of tax liability to be paid. The Minister of Finance has fix on the value of the foreign exchange rate during a week. When payment of corporate taxes will record the value of the exchange rate in the functional currency is USD. This research aims to determine the calculation, payment and recording of income tax article 23 for transaction using foreign currency. Calculation of income tax article 23 in Vetco Gray Indonesia, PT used the internal rate and reconvert in accordance with the exchange Minister of Finance, while according to the tax regulations using the exchange rate determined by Minister of Finance. The difference of the exchange according Minister of Finance at the exchange rates established by the company, then the cause to be overpayment of tax article 23 on currencies SGD and under payment in EURO currency. The result of the over and under payment in January amounted to Rp 9,499,213 and Rp 4,902,574 in February. The existence of significant overpayment, the company should do the reporting for overpayment in accordance with procedures established by the Directorate General of Taxation, and perform withholding calculations in accordance with article 23 of law taxation.