Kajian Atas Perbandingan Penyusutan Aktiva Tetap Menurut Akuntansi (Komersial) Dan Menurut Ketentuan Peraturan Perundang-Undangan Perpajakan

Authors

  • Suparman .

DOI:

https://doi.org/10.24912/ja.v18i2.563
Keywords: Taxation, Accounting Purpose, Depreciation

Abstract

The Existence Of Different Concepts, Measurements, Methods, And The Recognition Of Income And Expenses Between Accounting And Taxation Lead To Differences Between Accounting Income To Taxable Income.


Author Biography

Suparman .

Universitas Suryadarma, Jakarta

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Published

2014-05-25

How to Cite

., S. (2014). Kajian Atas Perbandingan Penyusutan Aktiva Tetap Menurut Akuntansi (Komersial) Dan Menurut Ketentuan Peraturan Perundang-Undangan Perpajakan. Jurnal Akuntansi, 18(2), 268–285. https://doi.org/10.24912/ja.v18i2.563

Issue

Vol. 18 No. 2 (2014): May 2014

Section

Articles

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License