PENERAPAN PSAK NOMOR 46 TENTANG AKUNTANSI PAJAK PENGHASILAN PADA PERUSAHAAN TENUN PELANGI LAWANG

Firmansyah, M. Diky (2007) PENERAPAN PSAK NOMOR 46 TENTANG AKUNTANSI PAJAK PENGHASILAN PADA PERUSAHAAN TENUN PELANGI LAWANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of the research is to acknowledge the result of the application of accounting for income tax according PSAK 46 and the presentation impacts in the financial statement. According PSAK 46 it is compulsory for all companies to realize the tax consequences in the future as a result of temporary differences. The temporary differences are caused by the differences between commercial book value and fiscal book value deductible temporary differences or taxable temporary differences in the future. The recognition of the differences in tax as the result of temporary differences in PSAK 46 was done by using assets liability approach. So far the tax earning in the company was been measured by using taxable method. In taxable method the tax expense has the same amount as taxable. So the company had not used the application of PSAK 46 in their financial statement. After applying PSAK 46 the balance sheet of the company at the end of 2005 and 2006 showed that the company must recognized that deferred tax assets as much as 69.704.719,13 in 2005 and 67.394.185,25 in 2006. Meanwhile the income statement showed the increase of net income (loss) after the tax from 609.122.807,94 to 681.645.894,25 in 2006

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 02 Jun 2012 09:38
Last Modified: 02 Jun 2012 09:38
URI: http://eprints.umm.ac.id/id/eprint/6439

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