Said, Arief Putratama and Pratama, Indra (2013) Revenue Recognition Principle in RBT & Stage Performance For Artist Management Company Correlating With Income Tax in Indonesia. Bachelor thesis, Swiss German University.
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Abstract
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.
| Item Type: | Thesis (Bachelor) |
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| Uncontrolled Keywords: | Revenue Recognition; Sales Basis; Cash Basis; Cutoff Date; Income Tax |
| Subjects: | H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue |
| Divisions: | Faculty of Business Administration and Communication > Department of Accounting |
| Depositing User: | Astuti Kusumaningrum |
| Date Deposited: | 26 Mar 2021 04:08 |
| Last Modified: | 26 Mar 2021 04:08 |
| URI: | http://repository.sgu.ac.id/id/eprint/1217 |
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