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Analisis Penerapan Akuntansi Pajak Tangguhan Pada Laporan Keuangan Pt Bumi Sarana Utama

Author

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  • Daud, Dahniyar
  • Jamali, Hisnol

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisa penerapan akuntansi pajak tangguhan pada laporan keuangan yang dilakukan oleh PT Bumi Sarana Utama. Metode penelitian yang digunakan adalah descriptive comparative. Penelitian berupa studi kasus pada PT Bumi Sarana Utama. Data yang digunakan merupakan data sekunder, yaitu laporan keuangan perusahaan tahun 2009 dan 2010. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan akuntansi pajak penghasilan pada laporan keuangan tahun 2009, sesuai dengan PSAK No. 46, berdasarkan perhitungan tersebut maka didapatkan saldo kewajiban pajak tangguhan Rp. 32.759.520. pada tahun 2010, penerapan akuntansi pajak tangguhan yang dilakukan oleh perusahaan tidak sesuai dengan PSAK No. 46. Oleh karena itu harus dilakukan suatu jurnal penyesuaian untuk akun pajak tangguhan

Suggested Citation

  • Daud, Dahniyar & Jamali, Hisnol, 2017. "Analisis Penerapan Akuntansi Pajak Tangguhan Pada Laporan Keuangan Pt Bumi Sarana Utama," INA-Rxiv t54nr, Center for Open Science.
    • Handle: RePEc:osf:inarxi:t54nr
    DOI: 10.31219/osf.io/t54nr
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