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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business)
Suharno Suharno
Sekolah Tinggi Perpajakan Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance

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Implikasi Penurunan Tarif PPH Badan Berdasarkan Perppu 1 Tahun 2020 Terhadap Akuntansi Pajak Penghasilan Suharno Suharno
Jurnal Pajak dan Bisnis Vol 1 No 2 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7742.904 KB) | DOI: 10.55336/jpb.v2i1.21

Abstract

The income tax rate adjustment in Government Regulation In Lieu of Law (Perppu) 1/2020 has significant implications for the accounting treatment of income tax as described in Paragraph 47 of PSAK 46. As the consequences, a company (a taxpayer) has to adjust its income tax accounting records. The tax accounting treatment affected by the rate reduction policy is (i) current tax, (ii) deferred tax assets/liabilities (iii) income tax payable under Article 25 and (iv) tax calculation at the end of the year.
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