PENGHASILAN VERSI AKUNTANSI, PAJAK DAN EKONOMI

  • KETUT BUDIARTHA

Abstract

Income is the key factor in valuing operational capability of a
company. Failure in maintaining and using the income will cause failure
of the company. Therefore, a thorough understanding about income
would be necessary to avoid mistakes in income based-decision making.
There is a difference in viewing income from the perspective of accounting
and economic. In accounting view, income must have been realized, but
economic version says that income also includes unrealized items. It is
enough for accounting to view income based on conventional income
statement, on the other hand, in order to reflect economic income, realized
income statement must be adjusted to accommodate unrealized economic
events. Accounting and tax view income without significant differences
because the two consider the last destination of income would be the
increase of capital/assets.

Downloads

Download data is not yet available.

Author Biography

KETUT BUDIARTHA
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Udayana
How to Cite
BUDIARTHA, KETUT. PENGHASILAN VERSI AKUNTANSI, PAJAK DAN EKONOMI. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 3, n. 1, jan. 2008. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2559>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

economic income, Accounting income, tax view income