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Submitted
Aug 29, 2024
Published
Jun 30, 2024
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Abstract

The concept, which is far from usury and in accordance with Islamic law, makes Sharia Pegadaian a Sharia Financial Institution that is in demand by some people, especially the lower middle class because the requirements are easy to fulfill, easy to access and can be done in a relatively short time. This research aims to determine the accounting treatment of auction taxes imposed on auction transactions. This research includes qualitative research with a qualitative descriptive analysis approach. The types of data used are primary data and secondary data which was carried out using interview, observation and documentation techniques. The results of this research indicate that the application of accounting for auction taxes is based on recognition and measurement as well as presentation and measurement. The existence of taxes on auction transactions contributes to increasing state tax revenues which have an impact on the country's economy.

Keywords

Tax Accounting, Sharia Auction and Pawn Transactions

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How to Cite
R., R., Mansyur, N. A., & Syahruddin, S. (2024). Perlakuan Akuntansi atas Pajak Lelang yang Dikenakan dalam Transaksi Lelang. Management and Accounting Research Statistics, 4(2), 102–122. https://doi.org/10.59583/mars.v4i2.123
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