Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Yasmine , Sahara Novatania
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS IMPLEMENTASI PSAK 46 (STUDI KASUS PADA PT TELEKOMUNIKASI INDONESIA, TBK) Murti, Galuh Tresna; Yasmine , Sahara Novatania; Nadia , Zalfa; Jembar, R Marsyal Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.444

Abstract

This paper presents an analysis of the implementation of PSAK 46 on deferred taxes at PT Telekomunikasi Indonesia, Tbk. For the period 2021-2022. The study focuses on the recognition, presentation, and disclosure of deferred tax assets and liabilities in the financial statements. The research uses the annual financial reports of PT Telkom Indonesia for the years 2021-2022. The results reveal the company’s recognition of deferred tax assets and liabilities, as well as the impact on its financial performance. The study contributes to enhancing the quality of financial information required by stakeholders
Co-Authors Jembar, R Marsyal Muhammad Nadia , Zalfa