PSAK 70 AKUNTANSI ASET DAN LIABILITAS PENGAMPUNAN PAJAK: ANALISIS KRITIKAL

Abstract

This research entitled PSAK 70 Asset and Liability Tax Amnesty Accounting: a Critical Analysis. It aimed to criticize the aspects in PSAK 70/2016 about asset and liability tax amnesty accounting. This research was qualitative research in the form of a critical analisys with two methods of data collection: literary study and interview. The data taken as the objects of study were PSAK 70, accounting theory book, and related PSAK. The interviewes were Participant 1 as lecture in UGM and Participant 2 Hadi as lecture in UII. The data processing method applied was a qualitative approach in the form of a critical analysis. Meanwhile, the main analisys in this research applied a qualitative comparative approach. Based on the data processing by comparing PSAK 70 to literary study and interview, the research showed that PSAK 70 Asset and Liability Tax Amnesty Accounting was important to release by IAI, for it became the standard controlling report asset and liability tax amnesty in an entity report following the tax amnesty.