@article{neraca, author = {Yannuke Siahaan}, title = { Irrelevansi Peraturan Menteri Keuangan Nomor 169/pmk .010/2015 (Kajian Literatur)}, journal = {JURNAL NERACA AGUNG}, volume = {9}, number = {1}, year = {2019}, keywords = {}, abstract = {IRRELEVANSI PERATURAN MENTERI KEUANGAN NOMOR 169/PMK .010/2015 (KAJIAN LITERATUR)     Yannuke Patricia Siahaan1 1 Dosen Tetap Fakultas Ekonomi Universitas Darma Agung siahaanyannukepatricia@gmail.com     Abstract The purpose study is to know the existence of allegations of tax avoidance practices and fiscal correction that are not relevant to the debt burden a business entity in Indonesia based on Government regulations in the of taxation is PMK  No. 169 / PMK .010 / 2015.Study Method: type of study is literature study, method of data analysis is qualitative descriptive.Result of study: 1) No allegation of tax avoidance practice, 2) Fiscal correction is irrelevant. Limitations the study: This study is a literature review that discusses PMK  169 / PMK .010 / 2015 and compares it with Law no. 36 Year 2008 About Income Tax.Policy Implication: This study is a positive criticism of the publication of PMK  169 / PMK .010 / 2015, this research is an input to taxpayers and the Government on the issuance of IFRS 16.  }, pages = {62--74}, url = {https://jurnal.darmaagung.ac.id/index.php/neraca/article/view/130} }