{"version":"1.0","provider_name":"Ikatan Konsultan Pajak Indonesia","provider_url":"https:\/\/ikpi.or.id\/en","title":"Implikasi Pajak penerapan Fair Value pada PSAK 68 - Ikatan Konsultan Pajak Indonesia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Yc8GGoE5Dm\"><a href=\"https:\/\/ikpi.or.id\/en\/implikasi-pajak-penerapan-fair-value-pada-psak-68\/\">Implikasi Pajak penerapan Fair Value pada PSAK 68<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ikpi.or.id\/en\/implikasi-pajak-penerapan-fair-value-pada-psak-68\/embed\/#?secret=Yc8GGoE5Dm\" width=\"600\" height=\"338\" title=\"&#8220;Implikasi Pajak penerapan Fair Value pada PSAK 68&#8221; &#8212; Ikatan Konsultan Pajak Indonesia\" data-secret=\"Yc8GGoE5Dm\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>","thumbnail_url":"https:\/\/ikpi.or.id\/wp-content\/uploads\/2025\/12\/img_2942.jpg","thumbnail_width":1320,"thumbnail_height":1059,"description":"Tahun pajak 2025 ini setiap wajib pajak yang mengisi Surat Pemberitahuan (SPT) Tahunan melalui Coretax, khususnya daftar harta, yang tahun sebelumnya hanya mengisi Nilai Perolehan, kini diharuskan juga mengisi nilai pasar dari aset tersebut. Pembahasan implikasi penerapan nilai wajar yang umumnya tercermin pada nilai pasar menjadi menjadi semakin menarik untuk kembali diulas. Bagi Waji Pajak [&hellip;]"}