Terimakasih banyak. Sekarang saya jadi lebih jelas pemahamannya.
KR, Christina
--- In forum-pajak@yahoogroups.com, "Gianto Setiadi"
<giantosetiadi@...> wrote:
>
> Pajak tangguhan dihitung degnan cara mengalikan jumlah perbedaan
temporer kena pajak (taxable temporary difference), perbedaan temporer
yang dapat dikurangkan (deductable temporary difference) dan sisa
kerugian yang dapat dikompensasikan (compensation of losses) dengan
tarif pajak tertinggi.
> Sebelum berlakunya UU pajak yang baru (sebelum 1/1/2009) tarif pajak
tertinggi adalah 30%, akan tetapi mulai tgl 1/1/2009 tarif pajak
adalah 28% dan seterusnya di tahun 2010 tarif pajak adalah 25%. Dengan
demikian maka benar tarif yang digunakan untuk menghitung pajak
tangguhan adalah 28% dan 25%.
> Semoga membantu.
>
> BR,
>
> Gianto
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