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

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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Detalles Bibliográficos
Autores principales: Prianto Budi Saptono Mail, Ismail Khozen
Formato: article
Lenguaje:EN
Publicado: Ikatan Akuntan Indonesia 2021
Materias:
lease
ifrs 16
psak 73
income tax
value-added tax
Accounting. Bookkeeping
HF5601-5689
Acceso en línea:https://doaj.org/article/6d0dda01a17d4a3a87c932d004ca0b6f
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