ANALISIS IMPLEMENTASI PSAK 46 (STUDI KASUS PADA PT TELEKOMUNIKASI INDONESIA, TBK)

This paper presents an analysis of the implementation of PSAK 46 on deferred taxes at PT Telekomunikasi Indonesia, Tbk. For the period 2021-2022. The study focuses on the recognition, presentation, and disclosure of deferred tax assets and liabilities in the financial statements. The research uses the annual financial reports of PT Telkom Indonesia for the years 2021-2022. The results reveal the company’s recognition of deferred tax assets and liabilities, as well as the impact on its financial performance. The study contributes to enhancing the quality of financial information required by stakeholders