IJSRP, Volume 10, Issue 4, April 2020 Edition [ISSN 2250-3153]
Prianto Budi Saptono, Ning Rahayu
This study has two objectives. The first aim is to reveal the development of tax accounting thoughts in Indonesia before and after the 2012 convergence of International Financial Reporting Standards (IFRS). The other objective is to provide options to tax policymakers to solve the book-tax difference because of IFRS convergence.