Deffered Tax Asset and Deffered Tax Liability: Studi Eksistensinya Ditinjau dari Sudut Teori Akuntansi

Alim, Setiadi (2010) Deffered Tax Asset and Deffered Tax Liability: Studi Eksistensinya Ditinjau dari Sudut Teori Akuntansi. Jurnal Bisnis Perspektif, 2 (1). pp. 30-46. ISSN 1979-4932

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Abstract

Book income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act. Because there are fundamental differences used for calculating and arranging, so book income will be different from taxable income. One of the elements which cause these differences is time differences or temporary differences. This time differences can or can 't be recorded and presented in a financial statement as deformed tax (inter period tax allocation or no inter period tax allocation). There are three methods which can be used to record and report deferred tax: deferred method, asset/liability method and net-of-tax method. Besides to cover time differences, deferred tax can also be used to record net operating loss (NOL). Each method will use separate account to record deferred tax. From three methods inter period tax allocation, only asset/liability method which fulfills the presented deferred tax criteria to asset and liability definitions. Deferred tax asset and deferred tax liability which rise from inter period tax allocation asset/liability method conceptually fulfills asset and liability criteria, so that its existence in balance sheet is strong. Meanwhile, deferred tax asset which comes from NOL carry back and NOL carry forward don 't fulfill the asset criteria.

Item Type: Article
Uncontrolled Keywords: book income, taxable income, peermanent difference, temporary difference, differed tax asset, deffered tax liability, net operating loss carry forward, net operating loss carry back, deffered method, aset/liability method, net-of-tax method
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Polytechnic > Diploma in Tax Accounting
Depositing User: Adpesdam Ubaya
Date Deposited: 21 Mar 2012 03:55
Last Modified: 21 Mar 2012 03:55
URI: http://repository.ubaya.ac.id/id/eprint/229

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