Desain model akuntansi dan pajak Berdasarkan SAK ETAP dan UU perpajakan bagi industri koperasi di kota Manado

Abstract

The issuance of Government Regulation Number 7 of 2021 concerning Ease, Protection, and Empowerment of Cooperatives and Micro, Small, and Medium Enterprises, where PP Number 7/2021 is a descendant of the Law (UU) on Job Creation, which is one of the goals of The job creation law is to make it easier for small people, especially micro and small businesses (UMK) to open new businesses, one of which is cooperatives. With the aim of research to produce an accounting and tax model design for cooperative businesses based on the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and of course also in accordance with the applicable tax law. The Cooperative's ignorance of the basic need for financial or accounting reports in accordance with applicable standards, namely Based on the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) which describes the operating conditions of the entity and the benefits that will result from the preparation of accounting reports, and the impact on tax obligations due to the business being carried out and the lack of state revenue through special taxes from the cooperative sector, resulting in problems in the cooperative industry In terms of increasing state revenue through taxes, it is required that these business actors as business actors and tax objects are expected to contribute to increasing state revenues through taxes. So we need an accounting model design based on ETAP Financial Accounting Standards and tax reports based on the tax law