What is Pajak Tangguhan?
In this glossary, Pajak Tangguhan refers to: A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.
How is Pajak Tangguhan used in finance?
In finance communication, this term appears in contexts such as: "Kewajiban pajak tangguhan muncul ketika laba kena pajak lebih rendah pada periode berjalan akibat perbedaan waktu, namun akan berbalik di periode mendatang."
Why does Pajak Tangguhan matter in finance?
Pajak Tangguhan matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.
Who uses Pajak Tangguhan?
Pajak Tangguhan is mainly used by Financial Analysts, Bankers, and Traders.
What category does Pajak Tangguhan belong to?
In this glossary, Pajak Tangguhan is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.
Where does this definition come from?
This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.
