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All Journal JURNAL AKUNTANSI
Rizka Indri Arfianti
Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie
Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN PAJAK TANGGUHAN BERDASARKAN PSAK 46 Nurkhasanah Nurkhasanah; Rizka Indri Arfianti
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1053

Abstract

Discrepancies and differences in interests between accounting and taxation require companies to make fiscal corrections or adjustments between commercial financial reports and fiscal financial reports in accordance with tax regulations. The object used for this research is the financial report of PT X in 2021 - 2022, research variables are recognition, measurement, presentation and disclosure of deferred tax PSAK 46. After conducting research, regarding the analysis of the implementation of PSAK 46 deferred taxes at PT X, indicates that the recognition, measurement, presentation and disclosure of deferred tax PSAK 46 has been applied in accordance with the data in the financial statements and notes to the financial statements. The research conclusion is that the recognition of deferred tax according to PSAK 46 has been implemented by recognizing current tax and the benefits of deferred tax.
Co-Authors Nurkhasanah Nurkhasanah