With the developing degree of economic literacy and public financial inclusion, possession of products and services of economic assets and investments together with savings, time deposits, bonds, mutual price range and unit hyperlink insurance is increasing. The question is how to document the belongings in the Annual income Tax go back? basically SPT tax consists of three components particularly profits, Treasures and responsibilities. The recording of monetary assets and investments is normally indexed in 2 parts simplest: Treasury and profits if the asset presents income. As Treasures genuinely the treasures in the tax go back are at the again. The front is income. however to facilitate expertise, the discussion begins from the treasure segment first. Taxation has the following code for the following financial and investment assets: coins and coins Equivalents: 011: cash 012: financial savings 013: call for deposit 014: deposits 019: different coins equivalents funding 031: stocks bought for resale (Public enterprise – Tbk ) 033: bonds 034: Indonesian authorities bonds (Indonesian Retail Bonds or ORI, state Sharia securities, etc.) 1/2: different debt 036: mutual finances 037: by-product instruments (proper, warran , futures contracts, alternatives, and many others.) 038: investments in different non-inventory groups include fairness participation in CVs, corporations and the like 039: different investments For assets within the shape of cash and coins Equivalents, reporting the usage of balances as of December 31. As for belongings within the shape of investments, reporting the use of Acquisition price in accordance with the duration of buy of the assets is accomplished. Acquisition fee called value is the quantity of money spent to gather the assets. together with trends, belongings inside the form of monetary property and investments may additionally boom or lower or known as market price. due to the lack of expertise or limitations of information furnished by using financial offerings institutions, normally this market fee is indexed by way of traders in tax returns. This practice is not appropriate due to the fact the recording of assets in tax returns constantly use the fee. this applies additionally to other belongings inside the shape of land and buildings.