ncome Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia

This study analyzes income tax and value-added tax (VAT) issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. The data collection is through in-depth interviews and literature review. We interviewed informants selected purposively. We also used secondary data f...

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Bibliographic Details
Main Authors: Prianto Budi Saptono Mail, Ismail Khozen
Format: article
Language:EN
Published: Ikatan Akuntan Indonesia 2021
Subjects:
Online Access:https://doaj.org/article/6d0dda01a17d4a3a87c932d004ca0b6f
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