HIGHLIGHTS
- who: Prianto Budi Saptono and Ismail Khozen from the Faculty of Administrative Science, Universitas Indonesia have published the research: Managing Value Added Tax Issues in Indonesian Business Entities post-IFRS 15 Adoption, in the Journal: (JOURNAL) of July/26,/2017
- what: This study analyzes challenges related to (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study provides an overview of the characteristics of transfer of control under 72 and the time of supply under the VAT . . .
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