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Analisis pengakuan pajak tangguhan PT WSL berdasarkan undang-undang nomor 36 tahun 2008 tentang pajak penghasilan, PSAK No. 46 dan IAS No. 12
The Focus of this study is an analysis of deferred tax recognition PT WSL based on changes in tax rate on Income Tax Regulation Number 36 year 2008, PSAK No 46 and IAS No.12. The results of this analysis state that changes in tax rate which is effective in 2009 effect the measurement and recognition of deferred tax asset (liability) and deferred tax expense (benefit) in financial statement on current period. The presentation of deferred tax asset (liability) presented on a net basis as a part of non current asset in balance sheet, and deferred tax expense (benefit) presented as a part of corporate income tax current period.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6499 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Income tax Taxation Deferred tax |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 81 p. : diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |