Could the next Indonesian income tax law adopt to the concept of income under IFRS?
Year of publication: |
2021
|
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Authors: | Budi, Prianto ; Rahayu, Ning |
Published in: |
International journal of economic policy in emerging economies : IJEPEE. - Genève : Inderscience Enterprises, ISSN 1752-0460, ZDB-ID 2441972-2. - Vol. 14.2021, 2, p. 151-173
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Subject: | the concept of income | ability-to-pay principle | realisation doctrine | historical cost accounting | HCA | fair value accounting | FVA | IFRS | Einkommensteuer | Income tax | Fair-Value-Bilanzierung | Fair value accounting | Indonesien | Indonesia |
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