Kusuma, Ivan (2010) Perlakuan akuntansi dan perpajakan terhadap biaya pinjaman pada PT. "ABD" untuk tahun buku 2007 dan 2008. S1 thesis, Universitas Mercu Buana.
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Abstract
ABSTRACT This observation was about study of how to prescribe the accounting and tax treatment related to borrowing costs at PT “ABC” in years end 2007 and 2008. The purposes of this observation is to know how to prescribe the proper accounting and tax treatment related to borrowing costs. This observation used descriptive analysis method. The result of this observation was about PT “ABC” had treated borrowing costs properly as stated at PSAK (Prinsip Standard Akuntansi Keuangan) but didn’t implement tax laws well based on the general principles.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 10 207 |
| Call Number: | SE/AK/10/234 |
| NIM/NIDN Creators: | 43205120153 |
| Uncontrolled Keywords: | PAJAK, Borrowing Costs, Accounting Treatment, Tax Treatment |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 29 Apr 2010 11:31 |
| Last Modified: | 29 May 2017 04:31 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/23073 |
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