ANALYSIS OF THE IMPLEMENTATION OF PSAK NO.46 IN PT. BPR PRISMA DANA KOTAMOBAGU
Keywords:
PSAK 46, TaxAbstract
This research aims to implement the implementation of PSAK No. 46 at PT. BPR Prisma Dana Kotamobagu. This research uses a qualitative descriptive research method, which is descriptive in nature and tends to use analysis and an inductive approach. Data collection methods in this research used interviews, observation and documentation. The results of the research are PSAK No. 46 has been applied to PT. BPR Prisma Dana Kotamobagu, but its implementation is not yet fully in accordance with PSAK No. 46, where the research results showed that there was no recording of current tax expenses and debts, no recording of the amount of tax credits, and no recording of unpaid tax expenses. Accounting carried out by PT. Bank Prisma Dana Kotamobagu has not fully recognized the tax consequences as standardized in PSAK No. 46.
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