PENGESAHAN AMENDEMEN PSAK 46 PAJAK PENGHASILAN - PAJAK TANGGUHAN TERKAIT ASET DAN LIABILITAS YANG TIMBUL DARI TRANSAKSI TUNGGAL

Pada tanggal 24 November 2021 Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) telah mengesahkan Amendemen PSAK 46 Pajak Penghasilan tentang Pajak Tangguhan terkait Aset dan Liabilitas yang timbul dari Transaksi Tunggal yang diadopsi dari Amendemen IAS 12 Income Taxes tentang Deferred Tax related to Assets and Liabilities arising from a Single Transaction.

Sebelumnya DSAK IAI telah mengesahkan [Draf] Amendemen PSAK 46 pada 25 Agustus 2021, dan DSAK IAI juga sudah melakukan public hearing pada 4 Oktober 2021, dengan menerima tanggapan publik yang secara mayoritas menyetujui perubahan pada Amendemen tersebut. Tidak ada perbedaan antara [Draf] Amendemen PSAK 46 dengan Amendemen PSAK 46 tersebut.

Amendemen PSAK 46 ini mengusulkan agar entitas mengakui aset maupun liabilitas pajak tangguhan pada saat pengakuan awalnya misalnya dari transaksi sewa, untuk menghilangkan perbedaan praktik di lapangan atas transaksi tersebut dan transaksi serupa.

Amendemen tersebut berlaku efektif untuk periode pelaporan tahunan yang dimulai pada atau setelah 1 Januari 2023 dengan penerapan dini diperkenankan.

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  • 30 November 2021 08:38:13
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Kepada Yth, Bapak / Ibu Pengurus IAI terima kasih atas info and sharing disampaikan, berkenan kiranya kami di infokan lebih lanjut… kapan kiranya jadwal pelatihan terkait PSAK 46 tsb. Terima kasih Salam hormat kami


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