Memaksimalkan peran opini akuntan dalam penetapan dan ketetapan pajak  

Oleh:

Hidayat, Nur

Jenis: Article from Proceeding
Dalam koleksi: Call For Papers dan Seminar Nasional : Pengelolaan Industri Kreatif Sebagai Penunjang Stabilitas Sistem Keuangan, page B027.
Topik: Accountant Opinion; Uqualifield Opinion (WTP); Tax Determining and Determination
Fulltext: 27_MemaksimalkanPeran Opini Akuntan.pdf (161.78KB)

Isi artikel

There are five opinion types which can be given by accountant to financial statement which has been audited by public accountant, (1) undualified opinion (wajar tanpa pengecualian), (2) unqualified opinion with explanatory language (pendapat wajar tanpa pengecualian dengan bahasa penjelasan yang ditambahkan dalam laporan audit bentuk baku), (3) qualified opinion (pendapat wajar dengan pengecualian), (4) adverse opinion (pendapat tidak wajar), and (5) disclaimer opinion (pendapat tidak memberikan pendapat). Unqualifield opinion is a result of professional works of an Public Accountant that confessed its independency, so feasible when unqualifield opinion has the huge benefits either formaly and materialy. Recently Directorate General of Taxes (DJP), accountant opinion mainly unqualifield opinion (WTP) is exploited optimally especially on tax determining and determination, considering to get the unqualifield opinion management accountant has attempted to present the financial statement transparency which has been conducted refers to Financial Accounting Standard (SAK) and there is no unvalid presentation it means that the financial statement has refered to standardized process of presentation.

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