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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Format: | article |
Langue: | EN |
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Ikatan Akuntan Indonesia
2021
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Accès en ligne: | https://doaj.org/article/6d0dda01a17d4a3a87c932d004ca0b6f |
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