Implementasi PSAK 46 Pajak Penghasilan Badan pada PT Erajaya Swasembada Tbk Tahun 2020-2024

This research aims to analyze the implementation of PSAK 212
concerning Corporate Income Tax at PT Erajaya Swasembada Tbk for the period
of 2020 to 2024. The primary focus of this study is to identify the temporary and
permanent differences that arise, evaluate the fiscal reconciliation process in the
calculation of current tax and deferred tax, and examine the appropriateness of
recognition, measurement, presentation, and disclosure of income tax based on
applicable accounting standards.
The research method used is descriptive qualitative with data collection
techniques involving documentation studies of the company's audited annual
consolidated financial statements The analysis was conducted by examining the
recognition aspects using the balance sheet approach, measurement using the
applicable tax rate (22% in accordance with the HPP Law), and the presentation
of deferred tax assets and liabilities in the statement of financial position.
The results of the study show that PT Erajaya Swasembada Tbk has
implemented PSAK 212 consistently and in accordance with the prevailing
standards. The company carefully recognizes deferred tax assets for temporary
differences, particularly those originating from post-employment benefit reserves
and PKWT accruals. From the presentation side, the company applies the
offsetting principle where deferred tax assets and liabilities are presented net
within the non-current asset group. The disclosure aspect in the Notes to the
Financial Statements (CALK) is also considered to have high transparency
through the presentation of deferred tax movements and reconciliation between
tax expense and accounting profit.
The implications of implementing PSAK 212 include improving the
quality and transparency of the company's financial reporting, providing more
accurate information to stakeholders regarding future fiscal impacts, and
reflecting Good Corporate Governance in tax risk management. Keywords. PSAK
212, Corporate Income Tax