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Assets and Liabilities from Tax Amnesty on Financial Statement of Listed Companies
Last modified: 2018-01-08
Abstract
This study aims to analyze the participation of listed company in Indoesian Stock Exchange on tax amnesty based on industry classifications in 2016, the presentation of tax amnesty assets and liabilities, and disclosures of tax amnesty assets. Descriptive qualitative research is adopted in this study which use content analysis as analysis method on tax amnesty information financial statement in 2016. The results of the analysis show there are 194 listed companies and 34.7% of 559 listed companies have been participating in tax amnesty in 2016. There are two alternative to present assets and labilities from tax amnesty which are; separately from other assets and liabilities that applied by 25 companies and a part of other assets and liabilities that applied by 169 companies. There are 46 companies take 23.71% that do not disclose net value tax amnesty assets, and there are 131 companies take 72. 29% that do disclose net values of tax amnesty assets, recorded net value tax amnesty assets as additional paid-in capital.
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