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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Jurnal Studi Manajemen dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Management and Economics Journal (MEC-J) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JSHP (Jurnal Sosial Humaniora dan Pendidikan) Maker: Jurnal Manajemen Abdimas Universal Journal of Applied Community Engagement (JACE) Jurnal Pengabdian Sosial Jurnal Hasil Inovasi Masyarakat (JHIM)
Khairiyah, Nurul Musfirah
Politeknik Negeri Balikpapan
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Journal : JSHP (Jurnal Sosial Humaniora dan Pendidikan)

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Penentuan Goodwill Pendekatan Dua Kolom dengan Memperhitungkan Unsur Pajak Penghasilan pada Laporan Keuangan Kombinasi Bisnis Karman, I Wayan; Khairiyah, Nurul Musfirah; Wijayani, Dahyang Ika Leni
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 8, No 2 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v8i2.2011

Abstract

The assets and liabilities of the acquiree and the acquirer are combined because of the business merger. The value of goodwill will be recognized if there is a discrepancy between the entire investment value and the value of assets and liabilities recognized, or equity eliminated. Financial Accounting Standards No. 22 of 2014 solely considers the fair value of the net assets purchased for determining goodwill. The aim of this study is to define the amount of goodwill is determined using the two-column approach in PSAK 22 2014 when considering the income tax aspect of a business combination because, in accordance with the tax law, a business combination is an object of income tax. This study is qualitative descriptive that relies on doing literature reviews pertaining to the computation of goodwill. From the discussion's findings, it can be inferred that the acquirer would recognize more tax debt when assets and liabilities are combined, increasing goodwill. The calculation of goodwill when accounting for income tax components may be expressed algebraically: goodwill = consideration provided + prior ownership plus non-controlling interests plus taxes due minus net assets. Theoretically, the result is that the amount of goodwill recognized and recorded will increase in proportion to the amount of tax debt that is recognized when assets and liabilities are combined. The amount of tax that must be realized by the acquirer is implied managerially to be proportionate to the net assets that the acquirer has acquired.
Co-Authors Agustin, Kety Lulu Aldi Fardafa Annisa Dewi Dharmmesti Apriani, Endang Sri Armin Armin Dessy Handa Sari Dito Rozaqi Arazy Endang Sri Apriani Giarto, Rahmat Bangun Hasriani Hasriani Ida Bagus Dharmawan, Ida Bagus Ida Suriana Ismawanto, Totok Karman, I Wayan Kety Lulu Agustin Kety Lulu Agustin Ramli Ramli Sakti, Ditto Taruna Sri Irtawaty, Andi Surono, Prasetyo Indra Ulfah, Maria Wijayani, Dahyang Ika Leni