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- W1480378187 abstract "This study is aimed at investigating: (1) the use of accountancy method in the acquisition process for telecommunication business; (2) taxation aspects relating to the acquisition process in telecommunication business; and (3) acquisition transactions affecting the amount of companyrs income tax.The method used in this study is an explanatory method which was conducted by analyzing the acquisition expense and the companyrs income tax expense. The acquisition expense consists of investment, loan interest, and lose out of exchange rate difference costs. The object of the study is acquisition transaction done by PT Telkom, with PT Pramindo, PT Dayamitra, and PT Aria West, focusing on the implementation of accountancy method and taxation regulation.The findings of the study reveal that: (1) accountancy method used in the acquisition process is a Purchase Method; the assets are treated in normal price from the appraisal result; (2) a taxation aspect relating to the acquisition process is companyrs income tax, the company has implemented the regulation of income tax and done fiscal correction toward non-deductible expenses acquisition expense; (3) according to statistical test, the effect of acquisition investment cost on income tax expense is 97%. It means that if the acquisition investment in PT Telekomunikasi, Tbk. is increased, it will automatically affect on the increasing amount of the income tax expense of the company." @default.
- W1480378187 created "2016-06-24" @default.
- W1480378187 creator A5076373721 @default.
- W1480378187 date "2010-01-01" @default.
- W1480378187 modified "2023-09-26" @default.
- W1480378187 title "Pengaruh Biaya Akuisisi Terhadap Beban Pajak Penghasilan (Suatu Kasus Pada PT Telekomunikasi Indonesia, Tbk)" @default.
- W1480378187 hasPublicationYear "2010" @default.
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