AKUNTANSI PERPAJAKAN DALAM PENGGABUNGAN USAHA (Studi Kasus Pada Perusahaan Listed di BEI)
Abstract: In accounting, there
are two methods used in recording business combinations i.e purchase and
pooling of interest method. Purchase method has ameasurable indication with the
withdrawal of cash beside the cost of business combination and stock issuance
costs incurred by the company buyer. In addition to that, there will be changes
of ownership. The assets acquired by a business entity are recorded and
recognized at market value. As a consequence, the excess of fixed assets will
be recorded as goodwill. Meanwhile if the business combination uses the pooling
of interest method, then the amount of assets, debts and rights of shareholders
that are reported by the affiliated companies will be recognized in accordance
with its book value. APB No.16 notes that there are 12 requirements that must
be met when using pooling of interest method. If it does not meet any of these
requirements then the combined companies must use the purchase method. There is
no goodwill in pooling interest method. It means that in the merger process
there is no obligation to pay taxes since it based on book value and no
goodwill.
Penulis: Hendrian Hendrian,
Ali Muktiyanto
Kode Jurnal: jpmanajemendd110337
