Latar Belakang Investasi jalan tol merupakan salah satu sumber penerimaan penting bagi pemerintah untuk dalam hal penerimaan Anggaran Penerimaan Belanja Negara (APBN). Dalam hal ini salah satu perseroan yang melaksanakan pembangunan jalan tol ini ialah PT. Jasa Marga‚ Tbk. Jenis penerimaan yang didapatkan pemerintah dapat berbentuk pajak‚ yang berupa PPN konstruksi‚ PPN pembebasan tanah‚ PPN kegiatan operasional‚ PBB jalan tol‚ Pajak Penghasilan‚ Pajak perseroan‚ Dividen Jasa Marga‚ residual
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Accounting for Income Tax The standard prescribes the accounting treatment for income taxes is AASB 112 AASB 112 is based on a balance sheet approach to account for income taxes and it covers: • the accounting treatment of current and deferred tax expenses; • recognition and measurement of current tax assets and liabilities; • recognition and measurement of deferred tax assets and liabilities; • the accounting treatment of the tax consequences of various transactions and events‚ including
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Income Statement - 1H03 A B 1 Chemalite‚ Inc. 2 Income Statement from January 1‚ 2003 to June 30‚ 2003 3 4 Sales $0 5 Cost of Sales $0 6 Gross Profit $0 7 Depreciation Expenses $0 8 Operating Expense ($7‚500) 9 Net Income ($7‚500) 10 Cash Flows - 1H03 A B 1 Chemalite‚ Inc. 2 Cash Flows Statement from January 1‚ 2003 to June 30‚ 2003 3 4 Cash flows from Operating Activities 5 Cash collections $0 6 Cash payments for purchases ($75‚000) 7 Cash payments for
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Case Analysis AMFAC INC. In Partial Fulfilment of the Course Requirement for BA 206 - Managerial Accounting Submitted by: Ampatin‚ Jupiter C. Bacitas‚ Benjamin C. Crisologo‚ Buddy L. Salazar‚ Lancer James L. Submitted to: Rosfe Corlae D. Badoy‚ CPA‚ Ph.D. August 2‚ 2014 I. Statement of the Problem The financial statements of Amfac Inc. are given below: AMFAC INC. Balance Sheet As of December 31‚ XXXX Assets Cash
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STRUKTURA‚ INC. Submitted by: Briones‚ Shigiela Jamice Cotaoco‚ Carl Dobouzet‚ Jerome Godio‚ Ma. Alyssa Morallos‚ Michelle Ann M. Salvador‚ Myson Santos‚ Rendave M. Sierva‚ Christian Paul Vergara‚ Catherine Mae Ngo‚ Jennielyn ______________________________________________________________________ I. TIME CONTEXT: In the Year 1988. *Since 1981 the PGSEP (Philippine-German Solar Energy Project) begin their operations‚ still after 7 years of existence‚ it was to be terminated at
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INCOME INEQUALITY IN THE UNITED STATES OF AMERICA Still to date‚ the problem of income inequality is an issue of a great importance for million of African-Americans and others who struggle to improve their quality of life. It must be known by now‚ that economic injustice has had a devastating impact on black communities all across America. Issues such as inequality and racial discrimination in education‚ the social environment‚ and economics have gone on for too long‚ and it has been engraved
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CHEMALITE‚ INC. | Financial Report | Period of January‚ 2003 1 to June 30‚ 2003 | Financial report of Chemalite‚ Inc. for six months period ended June 30‚ 2003 is to include cash transaction‚ income statement and balance sheet. This report will also to include comment on Chemalite‚ Inc’s actual loss for the period. | In early 2003‚ Chemalite‚ Inc. was established by Bennett Alexander to market his invention‚ Chemalite‚. During the first six months‚ Chemalite‚ Inc. was preparing for initial
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accounting for income taxes‚ which are the cash method and the allocation method. The cash method is described as a simple and direct approach. The amount of income taxes actually paid for the year is reported on the Income Statement. The amount comes from the firm ’s income tax return and fit is not adjusted in any way. Therefore‚ the firm ’s actual transaction to record its income tax liability is the basis for the amount of the income tax expense reported on the Income Statement. The allocation
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Business policy Coach Inc INTRODUCTION Coach‚ Inc is a marketer of fine accessories and gifts for women and men. The company is engaged in designing‚ wholesaling and retailing of handbags and accessories. Its product portfolio includes handbags‚ women’s and men’s accessories‚ footwear‚ jewelry‚ apparels‚ business cases‚ eyewear‚ and related products. Coach is involved in the sale related activities of its merchandise through factory stores and retail stores in the US and Canada
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Income-tax Act‚ 1961 | No. | Title | Section - 001 | Short title‚ extent and commencement | | Section - 002 Part A | Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose" | | Section - 002 Part B | Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" | | Section - 002 Part C | Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" | | Section - 003 | Previous year defined | | Section - 004
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