This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer what benefits can be obtained from the implementation of this standard on the plantation-based SOE. The main characteristic of IAS is the use of fair value model for biological assets owned by the agriculture-based entity. The use of this model raises a lot of controversy, primarily, associated with relevant quality and reliability of the information it produces. Research used qualitative method with data collection through literature study, survey, interview, and observation. Survey and interview were divided into two major parts, which were: on the compilers of financial statements and the stakeholders. From this study it can be concluded that the PSAK based on IAS 41 have not to be implemented yet in the near future due to IAS 41 will undergo quite significant revision. Currently, the State-Owned Enterprises could use the PSAK plantation SOE that has been issued.
PT Nakami Kinema Cemerlang is one of Indonesia`s telecommunication infrastructure contractor company. The company business' process is into BTS (Base TransceiverStation
- This study aims to examine and obtain empirical evidence about the effect of gender diversity, characteristics of executives, CEO narcissism, profitability, and firm size on tax avoidance in Indonesia public listed banking companies over the period 2015-2020. Using a purposive sampling method, the sample selected in this study is 83 samples. Multiple linear regression analysis examines the effect of independent variables on the dependent variable. This study shows that gender diversity and profitability have significant effects on tax avoidance. Meanwhile, the characteristics of executives, CEO narcissism, and firm size has no significant impact on tax avoidance.
Keywords: Tax Avoidance; Gender Diversity; Characteristics of Executives; CEO Narcissism, Profitability; Firm Size
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