Apa itu Pajak Tangguhan?
Pajak Tangguhan A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Pajak Tangguhan” Used in Practice?
Kewajiban pajak tangguhan muncul ketika laba kena pajak lebih rendah pada periode berjalan akibat perbedaan waktu, namun akan berbalik di periode mendatang.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Pajak Tangguhan?
A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.
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