Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia
This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews of taxpayers, PSAK standard setter, tax cons...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Puslatbang KDOD Lembaga Administrasi Negara
2021-08-01
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| Series: | Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Gaya Baru Manajemen Pemerintahan Daerah |
| Online Access: | https://samarinda.lan.go.id/jba/index.php/jba/article/view/877 |