Could the next Indonesian income tax law adopt to the concept of income under IFRS?

P Budi, N Rahayu - International Journal of Economic …, 2021 - inderscienceonline.com
This study has two purposes. The first is to explore the implementation of income concepts
under current income tax law (UU PPh) before and after the convergence of International …

Dampak Implementasi International Financial Reporting Standards (IFRS) di Indonesia: Konvergensi Manajemen Laba dan Penghindaran Pajak

FK Bella, VJTWG Khojanah… - Jurnal Akuntansi dan …, 2022 - jurnal.stie-aas.ac.id
Financial statements information is an important aspect for users of financial statements.
Investors want financial reports that are transparent and comparable to companies globally …

Penerapan Konvergensi IFRS terhadap Penghindaran Pajak dengan CSR dan Interaksi Perusahaan sebagai Variabel Kontrol

GZ Ainiyah, KD Permatasari - Review of Applied …, 2022 - jurnalnasional.ump.ac.id
Penelitian ini bertujuan untuk memberikan gambaran pengaruh variabel PSAK 13 (Properti
Investasi), PSAK 16 (Aset Tetap) dan PSAK 46 (Pajak Penghasilan) secara parsial terhadap …

[PDF][PDF] The Recent Development of Tax Accounting in Indonesia

PB Saptono, N Rahayu - International journal of scientific and …, 2020 - researchgate.net
This study has two objectives. The first aim is to reveal the development of tax accounting
thoughts in Indonesia before and after the 2012 convergence of International Financial …

PENGARUH KEPEMILIKAN MANAJERIAL, INTENSITAS MODAL, SALES GROWTH, DAN NILAI PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Pada …

F Nur Intan Neli - 2021 - repository.upstegal.ac.id
Fahmi Nur Intan Neli, Pengaruh Kepemilikan Manajerial, Intensitas Modal, Sales Growth,
dan Nilai Perusahaan terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan …