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All Journal YUME : Journal of Management TEMALI : Jurnal Pembangunan Sosial Economics and Digital Business Review Madani: Multidisciplinary Scientific Journal Jurnal Kualita Pendidikan Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Celebes Journal of Community Services Pena Edukasia
Sutomo, Andi
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IMPLEMENTASI PSAK NOMOR 46 ATAS PAJAK PENGHASILAN BADAN PADA LAPORAN KEUANGAN YAYASAN DEWI NATALIA KOTA MAKASSAR Rosmayani, Rosmayani; Natalia, Dewi; Susilo, Melisa Yanuar; Utami, Dina; Sutomo, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.262

Abstract

This research was conducted by the author to determine the implementation of PSAK No. 46 on Corporate Income Tax in the financial statements of the Dewi Natalia Foundation in Makassar City. This research was conducted at the Dewi Natalia Foundation office in Makassar, a business entity engaged in education and social services. This study used a qualitative descriptive analysis method to uncover facts, circumstances, phenomena, variables, and conditions that occurred during the research period. The results indicate that the Dewi Natalia Foundation has not fully implemented PSAK No. 46 in its financial statements. In its income statement, the Dewi Natalia Foundation does not disclose or include deferred tax expense because management believes that the realization of this deferred tax is not yet certain.
Co-Authors Abdul Karim Akram Ista Amal, Amal Anwar , Desy Rahmawati Anwar, Desy Rahmawati Asrianto, Asrianto Devega, Lidya Septia Dina Utami Laga, Zelvi Mahmud , Mahmud Mahmud Mahmud Mappellawa, Andi Melisa Yanuar Susilo Muzaroah Naibaho, Dwi Putriana Natalia, Dewi Natzir, Andi Wirandani Nur, Amal Pujo Widodo, Pujo Reksoprodjo, Yono Rosmayani, Rosmayani Sukmawati Sukmawati Suljumansah, Suljumansah Thamrin, Suyono Uluelang, Muhammad Lutfi Yusuf, Nurdin