Analysis of the Implementation of PSAK 46 on Report Quality Improvement Finance

Application of PSAK 46 regarding the accounting treatment income tax at PT. Rizki Cemerlang Transportaco is a good step to improve quality presentation financial reports in order make right decisions. its statements refer Financial Accounting Standards (SAK), so that reported report not necessarily same as profit value accordance with regulations. Therefore, companies need keep records deferred anticipation consequences (deferred assets and liabilities) both present future. Deferred occurs when current burden according different from payable (tax year regulations).