NATALIE, VENECIA (2012) PERLAKUAN AKUNTASI PERPAJAKAN ATAS TRANSAKSI FRANCHISE PADA PERUSAHAAN FRANCHISE. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This research intends to know the tax accounting treatment of transactions in one franchise company in Indonesia. The theory is used to determine the accounting treatment under PSAK 19 and PSAK 23, and to tax under the tax laws. The data analysis used to compare the data with the theory of the firm. This research proved that in one transaction that is supposed to be the company receives royalty income from franchise pieces of struck, in fact It did not receive as many of the individual franchise is not a business entity so that company have t deposit and report the tax.. But overall the tax accounting treatment used on the company's transactions are in accordance with PSAK and tax law that apply. Keywords : tax accounting, franchise transaction.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 16 Jul 2018 08:56 |
| Last Modified: | 16 Jul 2018 08:56 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3356 |
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