The impact of ifrs implementation on fixed asset revaluation towards tax payment
IFRS convergence has become main issue in accounting area. One of them on the revaluation of fixed assets. This method gives true and fair market value as stated in balance sheet and gives benefit financial statement users in making decision, such as investors. Eventhough this convergence has been implemented since 2008, companies in Indonesia still choose cost method instead of revaluation. This research purpose to analyze and to compare implementation of fixed asset valuations before 2008 and after 2008. The type of this research is causal research, which research conducted to identify couse-and-effect relationship among variables. This research will use quantitative and qualitative method. Meanwhile quantitative deals with numbers, qualitative will deal with the theories, concept, and data being gathered. The result is expected to show which valuation method has most significant influence to company tax payment.
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