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The Recent Development of Tax Accounting in Indonesia
Ning Rahayu
Department of Fiscal Administration
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Keyphrases
Indonesia
100%
Accounting Thought
100%
Tax Accounting
100%
International Financial Reporting Standards
80%
Politicians
40%
Book-tax Differences
40%
Depth Interviews
20%
Legal Certainty
20%
Two-objective
20%
Ability to Pay
20%
Rule-based
20%
Compliance Costs
20%
Taxpayer Compliance
20%
Tax Law
20%
Financial Accounting
20%
Matching Cost
20%
Historical Cost Accounting
20%
Tax Gap
20%
Industrial Era
20%
Documentary Materials
20%
Reliability-based
20%
Characteristic Rule
20%
Economics, Econometrics and Finance
Tax Accounting
100%
IFRS
80%
Tax Compliance
20%
Compliance Costs
20%