UTOMO, RAHARJO SUGENG (2009) PENGARUH UNDANG-UNDANG PAJAK PENGHASILAN 2008 TERHADAP PENERAPAN PSAK 46 (STUDI KASUS PADA PERUSAHAAN PADAT MODAL PT X). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
ABSTRACT This research was about study of impact of new income tax law 2008 on application of accounting standard PSAK 46, specially its impact on capital intensively company PT X. The purpose of this reseach is how to know the impact of income tax law 2008 on financial performance PT X and how to report income tax. This research was using of the descriptive one. The result of this reseach will be showing that PT X implement unproperly accounting standard PSAK 46 in financial report yearly ended December 31, 2008 when newly income tax rate enacted by the law. Key words: income tax, deferred tax, enacted tax rate v
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 09 091 |
| Call Number: | SE/09/794 |
| NIM/NIDN Creators: | 43207120083 |
| Uncontrolled Keywords: | PAJAK |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 20 Oct 2009 11:21 |
| Last Modified: | 25 Apr 2025 01:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/37642 |
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