Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1207002086	T28567	T285672012	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T285672012

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2012

Collation

xv, 77 hlm.tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Ekonomi Akuntansi
Akuntansi Pajak Tangguhan

Specific Detail Info

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Statement of Responsibility

MI

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