ANALISIS PENERAPAN PSAK 46 (PAJAK TANGGUHAN) PADA PT KAWASAN BERIKAT NUSANTARA (PERSERO)

HENDAR WATI, DEWI (2012) ANALISIS PENERAPAN PSAK 46 (PAJAK TANGGUHAN) PADA PT KAWASAN BERIKAT NUSANTARA (PERSERO). D3 thesis, Universitas Negeri Jakarta.

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Abstract

This paper propose to fine out about the picture before and after PSAK 46 in the Nusantara Bonded Zone. The method used in this research is descriptive method with qualitative approach to data collection techniques through field studies and literature studies. From the results of the writing can be seen that the implementation of PSAK 46 on PT Nusantara Bonded Zone there is no deferred tax liability because the company does not sell an item, after applying PSAK 46, there is economics benefit because of the deferred tax assets. Key Word: PSAK 46, Deferred Tax

Item Type: Thesis (D3)
Additional Information: pembimbing: Santi Susanti, S.Pd., M.Ak.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 15 Feb 2018 02:06
Last Modified: 15 Feb 2018 02:06
URI: http://repository.fe.unj.ac.id/id/eprint/3107

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