Abstract:This study aims to investigate the application of deferred tax accounting in the financial statements of PT. Maju Mobilindo in 2017-2018. The data used comes from the financial statements of PT. Maju Mobilindo in 2017 and 2018. This research method is descriptive qualitative. The results showed that the company did not recognize the previous year's tax and current tax, so the company did not apply PSAK No.46 but instead applied SAK ETAP. Based on the calculation in the income statement, the company experience… Show more
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