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Kusmala, Abdilla Rahmania
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Economics, Econometrics & Finance

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Pengaruh Penerapan PSAK No. 46 Terhadap Laporan Laba Rugi Pada Tiga Perusahaan Yang Terdaftar di BEI Kusmala, Abdilla Rahmania; ., Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.692 KB) | DOI: 10.37641/jiakes.v2i1.44

Abstract

The company follows a accounting standards generally accepted in drawing up the financial statements, namely Financial accounting standards (SAK). For various reasons, that standard is different from the taxation provisions also utilize accounting information. Due to the difference of a few things in Financial accounting standards (SAK) with the provisions of the Regulation militate in% u2013 Invitation taxation. Bond Accountant Indonesia (IAI) has confirmed the Statements of financial accounting standards (PSAK) No. 46 concerning accounting for income taxes, is a new thing in the accounting standards for enterprises in Indonesia. PSAK No. 46.The purpose of this research is to know concerning PSAK NO. 46 and see if PSAK NO. 46 already applied on the PT Astra International Tbk, PT Mustika Ratu Tbk, PT Mayora Indah Tbk. And how its influence from the application of PSAK NO.46 of the income statement of the company. The study was conducted at the corner of Indonesia stock exchange at STIE Kesatuan Bogor. The results showed that in the application of PSAK NO. 46 will develop assets and deferred tax liabilities interest arising due to temporary differences. The influence of the application of PSAK NO. 46 on the income statements give rise to a difference between the burden of income tax with income tax debt resulting from the existence of differences in recognition of tax-deferred interest assets, which is set to PSAK NO. 46.
Analisis Pengaruh Penerapan PSAK No.46 Terhadap Laporan Laba Rugi Pada Lima Perusahan Yang Terdaftar Di BEI Kusmala, Abdilla Rahmania; Hastoni, Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.838

Abstract

The purpose of this research is to examine if PSAK NO. 46 is applied by these following companies: the PT Astra International Tbk, PT Mustika Ratu Tbk, PT Indah Maju Tbk, PT Gudang Garam Tbk, and PT Aneka Tambang, Tbk and how its application influences the companies ' income statements. The data of the income statements were obtained from Pojok Bursa Efek Indonesia at STIE Kesatuan. The results showed that in the application of PSAK NO. 46 will develop assets and deferred tax liabilities interest arising due to temporary differences. The application of PSAK NO. 46 give rise to a difference between the burden of income tax with income tax debt resulting from the existence of differences in recognition of taxdeferred interest assets, which is set to PSAK NO. 46. Keywords : PSAK 46, Deferred Tax Assets, Income Tax Expenses
Co-Authors ., Hastoni Hastoni Hastoni