ANALISIS PENERAPAN PSAK 46 PADA PT WIJAYA KARYA (PERSERO) TBK PERIODE 2016-2019

Muahammad Sukajaya, Yohanes Indrayono, Retno Martanti E.L, Ading Fadhil

Abstract


          The government is currently intensifying economic growth through several work programs in various sectors animed at boosting the country’s economic growth activities, among others, by increasing development in the participant of taxpayers from the community. Specifically for income tax, SAK also stipultes this in the Statement of Financial Accounitng Standard or PSAK Number 46 concerning Income Tax. The Purpose of this PSAK is to regulate the accounting treatment for income tax. PSAK number 46 concerning income tax raises several differences in the recogonition and treatment, namely the existence of permanent differences and permanent differences in tax regulations. The existence of these two things has an impact on deferred tax.

          This study has the objectives of (1) to analyse the application of PSAK 46 in the presentation of the consolidated report of PT WIijaya Karya (Persero) Tbk. (2) For the level of adjustment of the application of PSAK 46 on non-contruction entities in the consolidated financial statement of PT Wijaya Karya (Persero) Tbk to accounting standard and tax regulations.

          The result of the next study show that PT Wijaya Karya (Persero) Tbk in the 2016-2019 period has presented consolidated financial statement in accordance with accounting standards and tax regulations applicable in Indonesia. This is based on the application of deffered tax from non-construction service entities, namely PT WIKA Beton Tbk and PT Wika Bitumen which are in accordance with accounting standars and tax regulations.

          The researcher gives advice to further researchers to explore more information about PSAK 46 with all its amendments in the latest development of PSAK, and more detailed company information regarding the details of financial statements through primary data to strengthen the result of the study.

 


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References


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