PENGGUNAAN METODE BY PURCHASE DAN POOLING OF INTEREST DALAM RANGKA PENGGABUNGAN USAHA (BUSINESS COMBINATION) DAN EFEKNYA TERHADAP PAJAK PENGHASILAN
Business combination incurred if two or more separate company join to be one economic entity. There are some reasons which taken by companies to have business combination. They are cost advantage, lower risk, fewer operating delays, avoidance of takeovers, acquisition of intangible assets and anothe...
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
1999-01-01
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| Series: | Jurnal Akuntansi dan Keuangan |
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| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15661 |