Matz, Adolph and Milton F. Usry. Cost Accounting. Sixth Edition. South Western Publishing Co. Mulyadi. Akuntansi Biaya. Edisi 3. Yogyakarta: BPFE. Undang-Undang Nomor 17 Tahun 2000 tentang Pajak Penghasilan.
DOI:
https://doi.org/10.21512/tw.v5i2.3857Keywords:
recording method, perpetual inventory method, physiscal inventory method, profit tax, income taxAbstract
Article is a result of a “book research” and try to describe the implementation of UU No. 17 tahun 2000 in a company, especially a company tax profit, that is how the influences of inflation and deflation if the supply scored based on Average Method or FIFO. In condition the supply record by company using Perpetual and or Physiscal Inventory Method.
Plum Analytics
References
Matz, Adolph and Milton F. Usry. Cost Accounting. Sixth Edition. South Western Publishing Co.
Mulyadi. Akuntansi Biaya. Edisi 3. Yogyakarta: BPFE.
Undang-Undang Nomor 17 Tahun 2000 tentang Pajak Penghasilan.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
