ANALISIS PENERAPAN PSAK NO. 46 TENTANG PAJAK PENGHASILAN DILIHAT DARI ASPEK PENGUKURAN, PENGAKUAN, PENYAJIAN, DAN PENGUNGKAPAN PADA LAPORAN KEUANGAN PT. BUKIT ASAM (PERSERO) TAHUN PERIODE 2015-2017

Abstract

PSAK No.46 is made to regulate the accounting treatment for income tax, specifically the recognition of deferred tax assets and liabilities, the presentation of income taxes in the financial statements, and the disclosure of information related to income tax. The purpose of this study is (1) to explain accounting policies regarding income tax in PTBA financial statements and then adjust to PSAK No. 46 revised 2014. (2) to explain the application of current and deferred taxes on PTBA in terms of recognition, measurement, presentation and disclosure in accordance with PSAK No. 46 revisions in 2014. (3) to analyze the emergence of permanent differences and temporary differences in the 2015-2017 PTBA financial statement. This research was conducted at PT. Bukit Asam (Persreo) Tbk for the period 2015-2017. The analytical method used in this research is exploratory descriptive with case study research methods.