Penerapan PSAK 70 Aset Dan Liabilitas Pengampunan Pajak Pada Laporan Keuangan

Sarjono, Bayu (2020) Penerapan PSAK 70 Aset Dan Liabilitas Pengampunan Pajak Pada Laporan Keuangan. Jurnal Bisnis Terapan, 04 (01). pp. 83-91. ISSN 2580-4928; e-ISSN 2597-4157

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Abstract

The objective of the research is to analyze taxpayers who have applied tax amnesty and accounting treatment of assets and liabilities of the tax amnesty in the financial statements based on PSAK 70. PT.Z admitted assets and liabilities of the tax amnesty in its financial statements. Taxpayers can apply PSAK 70 if they admit assets and liabilities of the tax amnesty in its financial statements. The PSAK 70 is also applicable for non-publicly accountable entities as defined in the SAK ETAP (accounting standard of entity without public accountability). The implementation of PSAK 70 by PT.Z involved the recognition, measurement, presentation, and disclosures in accordance with SAK (financial accounting standard). Indeed, the difference of tax amnesty assets and liabilities of PT.Z, was admitted as an addition of the retained earnings in the balance sheet. While PSAK 70 paragraph 12 says that additional on net assets from tax amnesty must be recognized by a company as equity in additional paid capital. Thus, the condition becomes the difference on the presentation as the effect of tax amnesty. Keywords: tax amnesty, assets and liabilities of tax amnesty, retained earning, additional paid in capital

Item Type:	Article
Uncontrolled Keywords:	tax amnesty, assets and liabilities of tax amnesty, retained earning, additional paid in capital
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Polytechnic > Diploma in Tax Accounting
Depositing User:	BAYU SARJONO
Date Deposited:	05 Aug 2020 06:14
Last Modified:	06 Feb 2024 09:14
URI:	http://repository.ubaya.ac.id/id/eprint/37988

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