EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46

Abstract

ABSTRACT
 
This  purpose  of  this  study  to  examine  the   presence  or  absence  of  securities  caused  by
the convergence of IFRS to Statement of Accounting Standards of Income Tax    (PSAK 46), by simulating
the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study
also looks at the differences between financial reports that are not convergent compared with financial
reports that are already convergent with IFRS
This  study  used  a  comparison  method  between  the  statements  presented  in  IFRS  with
the statements presented in PSAK 46. The unit of analysis in this study is the International Financial Reporting
Standard (IFRS) and Statement  of  Financial  Accounting Standards on  income  tax accounting as well as
books and articles related toboth.
The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a
significant impact on the financial statements, especially on capital budgeting, because the tax will affect the
calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financial
statements