Tax Accounting For Fixed Assets: IFRS Based Indonesian Fiscal Reconsiliation

RATNANINGSIH, STEPHANA DYAH AYU and ENDAH, SIH MIRMANING DAMAR and Indarto, St. Lily and Christie, Agnes Arie Mientarry (2015) Tax Accounting For Fixed Assets: IFRS Based Indonesian Fiscal Reconsiliation. Tax Accounting For Fixed Assets: IFRS Based Indonesian Fiscal Reconsiliation, 3. ISSN 2320-4044

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Abstract

This reserch discuss the comparisons between calculation and recognition of fixed asset based on international accounting standards (IFRS) and based on Indonesian Taxation Laws. High number and many in types of fixed assets, besides tax payers lack capability of tax reporting, leads high complexity problem in fixed asset tax accounting. Comparative analysis was generate a different treatment of fixed assets based on IFRS and based Indonesian Tax Law. This study found an appropriate fiscal reconciliation models to recognize fixed asset in tax- accounting. This fiscal reconciliation model of taxation accounting can accommodate both of international accounting standard (IFRS) and fixed asset accounting standard based Indonesian taxation law. After that, this research also develop new software to accommodate both Indonesian taxation rules and IFRS -based Accounting Standards. Used tax payers and consultant from Indonesia, this research attempted to measure Technology Acceptance Models (TAM) for the tax reconsiliation system. Technology Acceptance Models (TAM) measured with Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) [8]. SPSS result shows that both of Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) have high level.

Item Type: Article
Subjects: 600 Technology (Applied sciences) > 650 Management > 657 Accounting
Divisions: Faculty of Economics and Business > Department of Taxation
Depositing User: ms F. Dewi Retnowati
Date Deposited: 06 Apr 2021 05:12
Last Modified: 06 Apr 2021 05:12
URI: http://repository.unika.ac.id/id/eprint/24259

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