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ChatGPT: Deferred Tax Liability dalam hal Revaluasi Aktiva

$

Alur Revaluasi Aset & Pajak Tangguhan

ASET DIREVALUASI
(Nilai Wajar Naik)
↓
SURPLUS REVALUASI
masuk ke:
OCI (Ekuitas)
↓
Selisih nilai belum kena pajak
DTL (Pajak Tangguhan)
diakui
22% × Selisih
↓
Aset masih belum dijual
PENJUALAN ASET
→ Realisasi keuntungan
→ Realisasi pajak
↓
DTL DIBALIK
menjadi Pajak Riil
LABA AKUNTANSI
(Harga jual - NBV revaluasi)
SURPLUS REVALUASI
DIREKLASIFIKASI →
SALDO LABA

BUREM YA GAN KALO MO LIAT VIEWER LANGSUNG DI POSTINGAN INI!
CEKIDOT FILE MENTAHAN ANA LANGSUNG GAN!



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