Then the rate remains in effect for interperiod tax allocation in the following period. Also read Tax Stelsels and Examples in Indonesia Accounting Treatment of Deferr Taxes Bas on PSAK deferr tax Accounting treatment for deferr or postpon taxes is regulat in Statement of Financial Accounting Standards Number PSAK No. concerning Income Tax Accounting which is officially issu by the Indonesian Accountants Association IAI. Deferr tax accounting consists of four activities namely recognition measurement presentation and disclosure.
Confession Recognition of assets
Or assets in deferr tax obligations France Telegram Number Data in the financial statements. This means that the company that prepares the financial statements can recognize the carrying value of the assets or will pay off the carrying value of the liabilities. Temporary differences that can increase the amount of tax in the future will be recogniz as a liability deferr tax debt and the company must recognize the existence of a deferr tax expense. Measurement Deferr tax measurement will be calculat using the rates applicable in the future as stat in PSAK No paragraph.
The measurement of deferr
tax liabilities and assets must German Phone Number List be measur using the tax rates that will be appli in the period in which the asset is realiz or the liability is paid off. Namely that is substantively in effect at the balance sheet date. Technically the recognition of deferr tax liabilities and assets is carri out against fiscal losses that can still be compensat. As well as temporary differences time between commercial financial reports and fiscal financial reports that are subject to tax multipli by the applicable tax rate. Also read Functions of Tax Duction Proof Types and How to Make It Presentation Deferr tax assets and liabilities must be present separately from.
