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The quisionare guides people to state their evaluation of the level of assets availability and accessibility, and the level of opportunities given by assets,
Based on analysis of the three hypotheses testing, it concludes that deferred tax assets and take a significant positive effect on earnings management by the company manufacturing
The results indicated there was weaknesses in the internal control system of fixed assets at DPPKAD Musi Banyuasin that is not transparent in procurement of goods/assets, the assets
The principal issues in accounting for fixed assets are the recognition of the assets, the determination of their carrying amounts, the depreciation charges and
Pemusnahan barang milik daerah dilakukan apabila tidak dapat digunakan, tidak dapat dimanfaatkan, dan/atau tidak dapat dipindahtangankan atau terdapat alasan lain sesuai
menyelesaikan jumlah tercatat aset dan liabilitasnya. The measurement of deferred tax liabilities and deferred tax assets shall reflect the tax consequences that
Deferred tax assets and liabilities can be offset if, and only if, 1 ) there is a legally enforceable right to offset the current tax assets and liabilities and 2 ) the
Banking activities in Indonesia have experienced rapid development, marked by an increase in the value of assets and financing in the economic sector, through
The asset structure compares the total fixed assets with the total assets used by the company (tangibility). 2011), companies with a high proportion of fixed assets can take on
The findings in SP2DK also show that there is a difference between the salary expense reported in Annex II of the Annual Tax Return and Income Tax Article 21 Returns, and there is
Because of the difficulty in determining the fair value of fixed assets that are not actively traded in the market, it causes additional costs to be incurred by the company for
With the delivery of all shares and assets of PT Aldevco to the Government of the Republic of Indonesia in which the transfer of all shares and assets is carried out based on the
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