English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

This study aims to analyze Indonesian companies that present and disclose tax amnesty in their financial statements according to PSAK 70. The analysis is conducted on the characteristics of the companies, the choice of accounting policies for tax amnesty, the presentation of tax amnesty assets and liabilities, the effects of equity from tax amnesty, and the disclosure of the redemption money. This research employs a descriptive qualitative method by analyzing financial reports for the year 2016, which are downloaded from the website of the Indonesia Stock Exchange. In 2016, 194 publicly listed companies participated in tax amnesty. The result shows that the highest participation comes from the property, real estate and building construction industry. The result also shows that 23 companies explicitly state their choice of accounting policies. In addition, 26 companies present tax amnesty assets and liabilities separately from other assets and liabilities, and 83 companies disclose the amount of redemption money. Keywords: tax amnesty, financial statements, PSAK 70, accounting policy, presentation and disclosure

Analysis of Tax Amnesty Implementation in the Financial Statements of Publicly Listed Companies in Indonesia