Irrelevansi Peraturan Menteri Keuangan Nomor 169/pmk .010/2015 (Kajian Literatur)
IRRELEVANSI PERATURAN MENTERI KEUANGAN
NOMOR 169/PMK .010/2015 (KAJIAN LITERATUR)
Yannuke Patricia Siahaan1
1 Dosen Tetap Fakultas Ekonomi Universitas Darma Agung
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.