IMPACT IMPLEMENTATION OF PSAK 70 RELATED TO TAX AMNESTY ON REPORTING OF THE FIRM (CASE STUDY ON CV BTARI SENJA)

Winarso, Widi (2018) IMPACT IMPLEMENTATION OF PSAK 70 RELATED TO TAX AMNESTY ON REPORTING OF THE FIRM (CASE STUDY ON CV BTARI SENJA). Jurnal Manajemen Bisnis UMY, 9 (1). pp. 25-35. ISSN 2086-8200

[img] Text
Paper Sinta 3.pdf

Download (279kB)

Abstract

This study aims to test how big the impact of the application of PSAK (Statement of Financial Accounting Standards) 70 to the Financial Statement of CV Btari Senja before and after tax amnesty applied. The sampling technique used is the triangulation time technique (triangle time). The sample is determined using the credibility method. This research uses the data of CV Btari Senja Financial Report in 2015 and 2016. The results of this study stated that the application of PSAK 70 related tax amnesty greatly affect the Financial Statements at CV Btari Senja, especially in Reports of Debt and Assets.

Item Type: Article
Subjects: Umum > Jurnal
Manajemen > Manajemen Keuangan
Manajemen
Divisions: Fakultas Ekonomi > Manajemen
Creators:
CreatorsNIM/NIDN
Winarso, WidiUNSPECIFIED
Depositing User: Widi Narso
Date Deposited: 16 Jul 2020 08:16
Last Modified: 16 Jul 2020 08:16
URI: http://repository.ubharajaya.ac.id/id/eprint/3230

Actions (login required)

View Item View Item