mohon pencerahan... perusahaan tempat saya bekerja bergerak pada
bidang persewaan pesawat terbang, atas biaya-biaya terkait repair &
maintenance kami catat sebagai biaya ditangguhkan pada neraca untuk
kemudian kami biayakan sesuai dengan jam terbang pesawat terkait.
Bagaiman perlakuan pajak atas biaya ditangguhkan tersebut? Apakah
pajak mengakui pembebanan biaya dengan metode jam terbang (unit of
production method).
Terimakasih atas bantuan yang diberikan
Regards
Mawan
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