Matches in SemOpenAlex for { <https://semopenalex.org/work/W4387297562> ?p ?o ?g. }
Showing items 1 to 55 of
55
with 100 items per page.
- W4387297562 endingPage "39" @default.
- W4387297562 startingPage "34" @default.
- W4387297562 abstract "Companies often face obstacles in the process of recognizing all the consequences of tax calculations on financial statements. This causes differences between commercially recognized financial statements and fiscal financial statements. CV. Nusantara Makmur Sejahtera is a company that sells various types of facial, hair and body beauty products. The purpose of this study was to evaluate whether CV. Nusantara Makmur Sejahtera has implemented PSAK No. 46 in the company's financial statements.
 The research uses qualitative methods with descriptive analysis, namely looking at the 2021 financial reports. The data used in this study is primary data, and the type of data used is documentary data.
 The research finding is that there is a difference between the financial statements that are recognized fiscally and commercially. This causes a negative fiscal correction to the depreciation account. Based on the calculation, the total negative fiscal correction is Rp. 58,830,650.
 So that the application of PSAK No. 46 in the financial statements of CV. Nusantara Makmur Sejahtera is not perfect yet. To overcome this problem, the company must follow the tax regulations that have been set by PSAK No. 46" @default.
- W4387297562 created "2023-10-04" @default.
- W4387297562 creator A5005566209 @default.
- W4387297562 creator A5039909535 @default.
- W4387297562 creator A5074079837 @default.
- W4387297562 date "2022-11-01" @default.
- W4387297562 modified "2023-10-04" @default.
- W4387297562 title "ANALISIS PENERAPAN PSAK NOMOR 46 PAJAK PENGHASILAN ATAS LAPORAN KEUANGAN TAHUN 2021 DI CV. NUSANTARA MAKMUR SEJAHTERA" @default.
- W4387297562 doi "https://doi.org/10.61533/jinbe.v2i1.262" @default.
- W4387297562 hasPublicationYear "2022" @default.
- W4387297562 type Work @default.
- W4387297562 citedByCount "0" @default.
- W4387297562 crossrefType "journal-article" @default.
- W4387297562 hasAuthorship W4387297562A5005566209 @default.
- W4387297562 hasAuthorship W4387297562A5039909535 @default.
- W4387297562 hasAuthorship W4387297562A5074079837 @default.
- W4387297562 hasBestOaLocation W43872975621 @default.
- W4387297562 hasConcept C121955636 @default.
- W4387297562 hasConcept C144133560 @default.
- W4387297562 hasConcept C162324750 @default.
- W4387297562 hasConcept C178550888 @default.
- W4387297562 hasConcept C2776943663 @default.
- W4387297562 hasConcept C44750222 @default.
- W4387297562 hasConcept C50522688 @default.
- W4387297562 hasConcept C58202505 @default.
- W4387297562 hasConcept C95383336 @default.
- W4387297562 hasConceptScore W4387297562C121955636 @default.
- W4387297562 hasConceptScore W4387297562C144133560 @default.
- W4387297562 hasConceptScore W4387297562C162324750 @default.
- W4387297562 hasConceptScore W4387297562C178550888 @default.
- W4387297562 hasConceptScore W4387297562C2776943663 @default.
- W4387297562 hasConceptScore W4387297562C44750222 @default.
- W4387297562 hasConceptScore W4387297562C50522688 @default.
- W4387297562 hasConceptScore W4387297562C58202505 @default.
- W4387297562 hasConceptScore W4387297562C95383336 @default.
- W4387297562 hasIssue "1" @default.
- W4387297562 hasLocation W43872975621 @default.
- W4387297562 hasOpenAccess W4387297562 @default.
- W4387297562 hasPrimaryLocation W43872975621 @default.
- W4387297562 hasRelatedWork W1539921135 @default.
- W4387297562 hasRelatedWork W164362287 @default.
- W4387297562 hasRelatedWork W2000573182 @default.
- W4387297562 hasRelatedWork W2348075735 @default.
- W4387297562 hasRelatedWork W2418275053 @default.
- W4387297562 hasRelatedWork W2722110177 @default.
- W4387297562 hasRelatedWork W3104897255 @default.
- W4387297562 hasRelatedWork W3135270396 @default.
- W4387297562 hasRelatedWork W3185280790 @default.
- W4387297562 hasRelatedWork W2155047931 @default.
- W4387297562 hasVolume "2" @default.
- W4387297562 isParatext "false" @default.
- W4387297562 isRetracted "false" @default.
- W4387297562 workType "article" @default.