PENGGUNAAN METODE BY PURCHASE DAN POOLING OF INTEREST DALAM RANGKA PENGGABUNGAN USAHA (BUSINESS COMBINATION) DAN EFEKNYA TERHADAP PAJAK PENGHASILAN

PENGGUNAAN METODE BY PURCHASE DAN POOLING OF INTEREST DALAM RANGKA PENGGABUNGAN USAHA (BUSINESS COMBINATION) DAN EFEKNYA TERHADAP PAJAK PENGHASILAN

Business combination incurred if two or more separate company join to be one economic entity. There are some reasons which taken by companies to have business combination. They are cost advantage, lower risk, fewer operating delays, avoidance of takeovers, acquisition of intangible assets and anothe...

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Bibliographic Details
Main Author: Yenni Mangoting
Format: Article
Language:Indonesian
Published: Petra Christian University 1999-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
restructuring
by purchase method
pooling of interest method
taxable income
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15661

Internet

http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15661

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