EXAMINATION OF TAX TRICKS FACE PRICING IN CONNECTION WITH THE SALE OF REAL ESTATE COMPANIES IN

Tax obligations that arise in the company of Real Estate Tax revenue which includes Corporate Income Tax, Income Tax article 23, Income Tax article 21. Meanwhile, in terms of sales consists of VAT and PPnBM.

In accordance with the subject, the type of tax to be discussed is related to the pricing of basic Income Tax Agency. If there is examination of the extent of taxpayer compliance on income tax payment obligations the Board will always be the main target is to investigate or verify the pricing of goods sold.

In this regard the first to be asked by the fiscus are supporting documents to the values listed in the basic price.

In Real Estate companies that sell units, especially flats or apartment usually occurs before the sale was already completed its own development. In accordance with applicable accounting principles that in the event of a sale of goods, then at the same base price for the goods should also be recognized.

Of course, a question arises, how to determine the cost of goods if all the costs to obtain these goods has not issued? The usual method is a standard cost ..

How to calculate the cost of this method is first to divide all the costs that will be used for construction of apartments, including all facilities like mosque, swimming pools and other facilities with a total area of apartment units .

To facilitate our discussion below is an example: A apartment project ongoing construction obtained following data:

DEVELOPMENT COST BUDGET TOTAL (USD)

1. 1 Land Purchase Cost 150,000,000,000
2. 2 Cost of Land & foundation maturation 40,000,000,000
3. 3 Basement - Car Park & ME 20,000,000,000 The number 210,000,000,000 building costs The total area of 80.000 m2 unit

Cost of goods per meter 210,000,000,000: 80,000 m2 = Rp.2.625.000 Based on the above data, the supporting documents must be prepared to outline consisting of:

• Work Warrant (PRSP) to the contractor
• Deed of Sale and Purchase of land (AJB)
• And other papers to obtain the total Rp.210.000.000.000 as mentioned above

Thus a general overview of the preparation of data supporting the company cost of goods sold Real Estate. In subsequent writings will be discussed something that I think is quite interesting trick to close the book Accounting for a period of Starter.