Revenue recognition principle in RBT and stage performance for artist management company correlation with income tax in Indonesia
The analysis of revenue recognition method applied by an artist management company with its implication to income tax in Indonesia. The thesis tries to compare between currently applied method which is similar to cash basis with sales basis method. The comparison shows that despite having different revenue recognition methods, the bottom-line remains the same. However, on a yearly basis, different methods indicate a difference in total revenues recognized. The result shows that due to the dissimilarities, the amount of tax expense also differs between both methods. The result also shows that currently applied method is paying less tax expenses than sales basis method. The underpayment generates tax penalties that must be paid by the management.
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