Liana, Ruth Yudith (2022) PENERAPAN PSAK 46 PAJAK TANGGUHAN PADA PT ASIAPLAST INDUSTRIES TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021. Skripsi thesis, Sekolah Tinggi Ilmu ekonomi Indonesia Jakarta.
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Abstract
Pajak merupakan sumber pendapatan negara yang sangat penting bagi pelaksanaan dan peningkatan pembangunan nasional yang bertujuan untuk meningkatan kesejahteraan masyarakat. Salah satu pendapatan negara berasal dari perusahaan. Laporan keuangan perusahaan harus mengikuti Standar Akuntansi Keuangan (SAK) sedangkan pemrintah meminta untuk laporan keuangan perusahaan mengikuti ketentuan perpajakan. Penelitian ini dilakukan untuk mengetahui penerapan PSAK No. 46 tentang Pajak Penghasilan mengenai Pajak Tangguhan terhadap laporan keuangan PT. Asiaplast Industries Tbk periode 2018-2021. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dan menggunakan data sekunder yang berasal dari laporan keuangan perusahaan yang terdaftar pada sub sektor plastik dan kemasan di Bursa Efek Indonesia yaitu PT. Asiaplast Industries Tbk. Berdasarkan hasil penelitian menunjukan bahwa PT. Asiaplast Industries Tbk telah sesuai dengan ketentuan dalam PSAK No. 46, menerapkan penyajian penyusunan laporan keuangan terkait dengan Pajak Tangguhan, Pajak Kini, perbedaan temporer dan aspek-aspek SAK yang terkait dengan PSAK No.46 pada periode 2018-2021. ABSTRACT Taxes are a very important source of state income for the implementation and improvement of national development aimed at improving the welfare of the people. One of the state revenues comes from the company. The company's financial statements must follow the Financial Accounting Standak (SAK) while the government asks for the company's financial statements to follow the taxation provisions. This study was conducted to determine the application of PSAK No. 46 concerning Income Tax regarding Deferred Tax to the financial statements of PT. Asiaplast Industries Tbk for the period 2018-2021. This research uses descriptive qualitative research methods and uses secondary data derived from the financial statements of companies listed in the plastic and packaging sub-sector on the Indonesia Stock Exchange, namely PT. Asiaplast Industries Tbk. Based on the results of the study, it shows that PT. PT. Asiaplast Industries Tbk has complied with the provisions in PSAK No. 46, carrying out the presentation of the preparation of financial statements related to Deferred Taxes, Current Taxes, temporary difference and aspects of SAK related to PSAK No.46 for the 2018-2021 period.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | RUTH YUDITH LIANA | ||||||||
| Date Deposited: | 01 Dec 2022 02:31 | ||||||||
| Last Modified: | 01 Dec 2022 02:31 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8966 |
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