Deferred Tax terdiri atas:
1. Deferred Tax Liabilities (DTL) adalah jumlah pajak penghasilan yang terutang (payable) untuk periode mendatang sebagai akibat adanya perbedaan temporer kena pajak (taxable temporary differences).
2. Deferred Tax Assets (DTA) adalah jumlah pajak penghasilan terpulihkan (recoverable) untuk periode mendatang sebagai akibat adanya perbedaan temporer yang boleh dikurangkan (deductable temporary differences) dan sisa kompensasi kerugian.
Untuk lebih jelasnya silahkan membaca PSAK 46 tersebut.
Semoga membantu.
BR,
Gianto
----- Original Message -----
From: faizin
To: forum-pajak@yahoogroups.com
Sent: Thursday, December 04, 2008 8:34 AM
Subject: [forum-pajak] differ tax
Salam kenal semua tax discusion member.
nama saya FAIZIN.
mau minta pendapat nih,differ tax (pajak tanguhan) bisa terjadi karena apa saja,
dan apakah kita harus mengakui hal itu dalam hal accoutning
Teirmakasih
FAIZIN
.
[Non-text portions of this message have been removed]
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