EVALUAS I PENERAPAN PSAK NOMOR 46 TENTANG AKUNTANSI PAJAK TANGGUHAN PADA PT SEMEN BATURAJA (PERSERO)

AYU, HAPPY KARTIKA and Daud, Rochmawati (2012) EVALUAS I PENERAPAN PSAK NOMOR 46 TENTANG AKUNTANSI PAJAK TANGGUHAN PADA PT SEMEN BATURAJA (PERSERO). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01081003077.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (34MB) | Request a copy
Preview	Text RAMA_62201_01081003077_0003096401_01_Front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (8MB) | Preview
	Text RAMA_62201_01081003077_0003096401_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
	Text RAMA_62201_01081003077_0003096401_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy
	Text RAMA_62201_01081003077_0003096401_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01081003077_0003096401_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (385kB) | Request a copy
	Text RAMA_62201_01081003077_0003096401_06_ref.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (467kB) | Request a copy
	Text RAMA_62201_01081003077_0003096401_07_lampf.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy

Abstract

The objective of this research is to determine the application of accounting for deferred tax that has been in accordance with Indonesia Statement of Financial Accounting Standards (SF AS) No. 46 in PT Semen Baturaja (Persero ). The research was conducted at PT Semen Baturaja (Persero) because this company is a large company that serves the financial statements are complex, especially in the calculation of deferred taxes. The study was a descriptive study, in which the writer in a way straight to the object of research, namely PT Semen Baturaja (Persero) to obtain data and information required. Type of data used in this research is secondary data and primary data. The results of this study indicate that the application of deferred tax accounting before and after evaluation in accordance with SF AS No. 46. It can be concluded that the application of deferred tax accounting in PT Semen Baturaja (Persero) are in accordance with SF AS No. 46 during the years 2008-2010.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Laporan Keuangan, Pajak Tangguhan, PSAK No. 46
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	26 Mar 2020 07:30
Last Modified:	26 Mar 2020 07:30
URI:	http://repository.unsri.ac.id/id/eprint/28567

Actions (login required)

View Item