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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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Ikatan Akuntan Indonesia
2021-05-01
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| coleção: | The Indonesian Journal of Accounting Research |
| Assuntos: | |
| Acesso em linha: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/538 |
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