kursus pajakPendahuluan: Batasan Hukum Pengakuan Biaya dalam PPhDalam menyusun Laporan Keuangan, perusahaan mencatat semua pengeluaran sebagai biaya untuk mendapatkan Laba Komersial. Namun, dalam menghitung Laba Fiskal (Penghasilan Kena Pajak) untuk keperluan Pajak Penghasilan (PPh) Badan, tidak semua biaya yang diakui secara akuntansi (komersial)

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