{"id":71155,"date":"2025-04-22T01:10:32","date_gmt":"2025-04-22T01:10:32","guid":{"rendered":"https:\/\/www.hashmicro.com\/blog\/?p=71155"},"modified":"2025-06-12T08:26:08","modified_gmt":"2025-06-12T08:26:08","slug":"deferred-tax","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/","title":{"rendered":"Deferred Tax Explained: What It Is and Why It Matters"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Deferred tax is one of the most commonly misunderstood concepts in financial accounting. Many businesses struggle to distinguish between deferred tax assets and liabilities, often resulting in reporting inaccuracies, audit findings, or missed economic opportunities.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In fact, a recent study by Deloitte found that over <\/span><a href=\"https:\/\/www.deloitte.com\/southeast-asia\/en\/services\/tax\/perspectives\/digitalizing-tax.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">30% of mid-sized companies<\/span><\/a><span style=\"font-weight: 400;\"> in Southeast Asia have faced challenges in accurately reporting deferred tax, citing a lack of automation and integration in their accounting systems as key issues.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To address this, modern businesses are turning to integrated accounting solutions, such as <\/span><a href=\"https:\/\/www.hashmicro.com\/accounting\"><b>HashMicro Accounting Software<\/b><\/a><span style=\"font-weight: 400;\">, which offers automated tax deferral calculations, real-time reporting, and compliance-ready features tailored for growing enterprises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this article, we&#8217;ll break down what deferred tax really means, why it matters to your business, and how the right accounting tools can simplify the entire process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/11\/Free-Product-Tour-resized.webp\" alt=\"Free Demo\"><\/a> <!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\r\n\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<!-- START script lama -->\r\n<!-- <script>\r\n\/\/ \tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/ \t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\/\/ \t\tdropdownFixedTop.addEventListener('click', function() {\r\n\/\/ \t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\/\/ \t\t\tdropdownContent.classList.toggle('show');\r\n\/\/ \t\t});\r\n\r\n\/\/ \t\twindow.addEventListener('click', function(event) {\r\n\/\/ \t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\/\/ \t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\/\/ \t\t\t\tlistTocTop.classList.remove('show');\r\n\/\/ \t\t\t}\r\n\/\/ \t\t});\r\n\/\/ \t});\r\n\t\r\n\/\/ \tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\/\/ \tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n\/\/     var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n\/\/     window.addEventListener('scroll', function() {\r\n\/\/         if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(false);\r\n\/\/             triggered = true;\r\n\/\/         } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(true);\r\n\/\/             triggered = false;\r\n\/\/         }\r\n\/\/     });\r\n\r\n\/\/     function isCompletelyScrolledPast(element) {\r\n\/\/         var elementTop = element.getBoundingClientRect().top;\r\n\/\/         var elementBottom = element.getBoundingClientRect().bottom;\r\n\/\/         return elementTop < 0 && elementBottom < 0;\r\n\/\/     }\r\n\r\n\/\/     function showSectionDropdownFixedTop(show) {\r\n\/\/ \t\tif (show) {\r\n\/\/ \t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\/\/ \t\t}\r\n\/\/     }\r\n<\/script> -->\r\n<!-- <script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n\t\t  pilihDaftarIsi.innerHTML = a.textContent;\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\tDapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\nDapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<\/span><\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li><a href=\"#what\">Deferred tax is<\/a> a temporary difference between accounting income and taxable income, leading to deferred tax assets or liabilities.<\/li>\n<li><a href=\"#importance\">Proper management of deferred tax<\/a> is essential for accurate financial reporting, compliance, and strategic tax planning.<\/li>\n<li><a href=\"https:\/\/www.hashmicro.com\/accounting\">HashMicro Accounting<\/a> offers an automated solution to simplify deferred tax calculations, reduce errors, and improve financial efficiency.<\/li>\n<\/ul>\n<p><style>\r\n.button-cta-custom {\r\n    background-color: #8a0e19;\r\n    color: #fff !important;\r\n    -webkit-transition: all .3s ease;\r\n    transition: all .3s ease;\r\n    padding: 8px 24px;\r\n    display: inline-block;\r\n    border-radius: 8px;\r\n    font-size: 16px;\r\n    font-weight: bold;\r\n}\r\n.button-cta-custom:hover{\r\n\tbackground-color:#991b26\t\t\r\n}\r\n<\/style>\r\n<a class=\"button-cta-custom\" href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=cta-button\" target=\"_blank\">Book a Demo Now!<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>What is Deferred Tax<\/strong><\/h2>\n<p><span id=\"what\"><span style=\"font-weight: 400;\">Deferred tax is a difference between accounting profit and taxable profit due to timing differences. It arises when income or expenses are recognized in different periods for financial reporting and tax purposes.<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, this tax arises when a company pays more or less tax than what is reflected in its accounting books, due to timing differences.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These differences can result in Deferred Tax Assets (DTA), when a company has overpaid taxes that can be recovered in the future, or Deferred Tax Liabilities (DTL), when taxes are underpaid and will be due later.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common examples include depreciation methods, accrued expenses, or revenue recognized before it becomes taxable. While these differences may balance out over time, failing to manage them accurately can impact a company\u2019s financial transparency, compliance, and forecasting.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, understanding and properly accounting for tax deferral is crucial for maintaining accurate financial reports.<\/span><\/p>\n<h2><strong>Causes of Deferred Tax\u00a0<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Tax deferral typically arises from <\/span><b>timing differences<\/b><span style=\"font-weight: 400;\"> between how income and expenses are recorded in accounting books versus how they&#8217;re reported for tax purposes. These differences do not affect the total tax paid over time, but they shift when tax is paid or recovered across different periods.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some of the most common causes include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Depreciation Methods:<\/b><span style=\"font-weight: 400;\"> Companies may use straight-line depreciation in their financial reports but accelerated depreciation for tax purposes, resulting in a temporary difference.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accrued Expenses:<\/b><span style=\"font-weight: 400;\"> Expenses such as employee bonuses or interest may be recorded in accounting before they&#8217;re actually deductible for tax purposes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unearned Revenue:<\/b><span style=\"font-weight: 400;\"> Income that is recognized for tax purposes when received, but recorded later in accounting once the service or product is delivered.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Provisions and Reserves:<\/b><span style=\"font-weight: 400;\"> Certain provisions (e.g., doubtful debts or warranties) may be expensed in accounting but not immediately allowed for tax deduction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Asset Revaluations:<\/b><span style=\"font-weight: 400;\"> Differences in asset valuation for accounting versus tax purposes can also result in tax deferral entries.<\/span><\/li>\n<\/ul>\n<h2><strong>Importance of Deferred Tax<\/strong><\/h2>\n<p><span id=\"importance\"><span style=\"font-weight: 400;\">Understanding and accurately accounting for deferred tax is crucial for businesses to ensure financial accuracy, <a href=\"https:\/\/www.hashmicro.com\/blog\/tax-filing\/\">tax filing<\/a>, and effective decision-making.\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax deferral reflects timing differences between accounting profits and taxable profits, impacting the balance sheet, income statement, and cash flow. Proper management of tax deferral allows businesses to optimize tax liabilities, plan for future obligations, and maintain regulatory compliance.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It also enhances investor confidence by providing transparent financial reporting and can guide strategic decisions such as mergers and acquisitions. Ultimately, accurate deferred tax management enables businesses to avoid surprises, mitigate risks, and maintain long-term financial stability.<\/span><\/p>\n<h2><strong>Types of Deferred Tax<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">There are two main types of deferred tax: <\/span><b>Deferred Tax Assets (DTA)<\/b><span style=\"font-weight: 400;\"> and <\/span><b>Deferred Tax Liabilities (DTL)<\/b><span style=\"font-weight: 400;\">. Both arise due to timing differences between accounting income and taxable income, but they represent opposite financial effects.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. Deferred Tax Assets (DTA)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These occur when a company has paid more tax than necessary, or when it expects to receive tax benefits in the future.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This typically occurs when expenses are recognized for accounting purposes earlier than for tax purposes, such as provisions for doubtful debts or warranty expenses. In essence, the company will pay less tax in the future as these temporary differences reverse.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. Deferred Tax Liabilities (DTL)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These arise when a company has paid less tax than required, often because it has recognized income or gains for tax purposes earlier than for financial reporting purposes.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A common example is accelerated depreciation for tax purposes, where a business pays less tax in the short term but will owe more taxes in the future as the depreciation difference reverses.<\/span><\/p>\n<h2><strong>Tax Deferral Examples<\/strong><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-71158 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability.webp\" alt=\"deferred tax liability\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability.webp 1200w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability-300x169.webp 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability-768x432.webp 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability-747x420.webp 747w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability-150x84.webp 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability-696x392.webp 696w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax-liability-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Tax deferral arises from temporary differences in how transactions are accounted for and taxed. Below are common examples categorized into <\/span><b>Deferred Tax Assets (DTA)<\/b><span style=\"font-weight: 400;\"> and <\/span><b>Deferred Tax Liabilities (DTL)<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. Deferred tax asset examples<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Provision for Doubtful Debts: <\/b><span style=\"font-weight: 400;\">A company records an estimated expense for uncollectible accounts in its financial statements, but the tax authority only allows the deduction once the debt is actually written off.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Loss Carryforward: <\/b><span style=\"font-weight: 400;\">If a company incurs a net loss in a financial year, it can carry the loss forward to offset taxable income in future years, reducing future tax payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Warranty Expenses: <\/b><span style=\"font-weight: 400;\">Expected warranty costs are recognized in accounting at the time of sale, but tax deductions are only allowed when the expenses are actually incurred.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2. Deferred tax liability examples<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accelerated Depreciation:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Tax regulations may permit faster depreciation of fixed assets compared to accounting standards, resulting in lower taxable income in the present and higher tax liability later.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Revenue Received in Advance:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Payments such as subscriptions or rent received in advance may be taxed immediately, while accounting standards defer revenue recognition until the service is provided.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Installment Sales:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">For tax purposes, the full gain on a sale may be recognized upfront, whereas in accounting, the profit is recognized over installment payments.<\/span><\/li>\n<\/ul>\n<h2><strong>Examining the Impact of Managing Tax Deferral<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Effective management of tax deferral is essential for ensuring accurate financial reporting, optimizing tax planning, and supporting overall business health.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Proper handling allows companies to reflect future tax obligations and benefits more accurately, aligning accounting records with actual tax positions over time.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This not only improves the reliability of financial statements but also enhances transparency for investors, auditors, and regulators. Mismanagement, on the other hand, can lead to misstated earnings, compliance issues, or unexpected tax liabilities, which can affect decision-making and cash flow.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">By consistently tracking timing differences and applying relevant accounting standards, businesses can reduce risk, maintain regulatory compliance, and make more informed financial and strategic decisions.<\/span><\/p>\n<h2><strong>Streamline Your Deferred Tax Process Using HashMicro Accounting<\/strong><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-71067 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1.webp\" alt=\"HashMicro\" width=\"1470\" height=\"900\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1.webp 1470w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1-300x184.webp 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1-1024x627.webp 1024w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1-768x470.webp 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1-686x420.webp 686w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1-150x92.webp 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1-696x426.webp 696w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/Software-Akuntansi-1-1068x654.webp 1068w\" sizes=\"auto, (max-width: 1470px) 100vw, 1470px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Managing tax deferral manually can be time-consuming and challenging to track, particularly as a business expands and its financial transactions become more complex. <\/span><a href=\"https:\/\/www.hashmicro.com\/accounting\"><span style=\"font-weight: 400;\">HashMicro Accounting<\/span><\/a><span style=\"font-weight: 400;\"> offers a smart, automated solution that simplifies the entire tax deferral process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With integrated modules and real-time financial reporting, HashMicro helps ensure compliance with accounting standards while reducing the risk of misstatements. To explore how it can streamline your deferred tax process, you can request a <\/span><a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/\"><b>free demo<\/b><\/a><span style=\"font-weight: 400;\"> and see the system in action.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Key features of HashMicro Accounting:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cash Flow Reports:<\/b><span style=\"font-weight: 400;\"> Deliver comprehensive views of cash inflows and outflows, enabling more effective liquidity oversight and strategic financial planning.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Forecast Budget:<\/b><span style=\"font-weight: 400;\"> Enhances the budgeting process by leveraging past financial data and projections to support more informed resource allocation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Budget S Curve:<\/b><span style=\"font-weight: 400;\"> Provides a graphical S-curve to illustrate budget usage over time, making it easier to monitor spending patterns against initial plans.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial Statement with Budget Comparison:<\/b><span style=\"font-weight: 400;\"> Presents actual financial outcomes alongside budget targets, allowing users to identify discrepancies and assess overall economic performance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automated Currency Update:<\/b><span style=\"font-weight: 400;\"> Keeps exchange rates up to date automatically using trusted data sources, ensuring precision in foreign currency transactions.<\/span><\/li>\n<\/ul>\n<h2><strong>Conclusions<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Deferred tax represents temporary differences between accounting and taxable income, which, if not properly managed, can affect a company\u2019s financial accuracy, tax compliance, and long-term planning.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Understanding its types and causes is essential for maintaining transparency and making informed business decisions. As tax deferral management becomes increasingly complex, particularly for growing businesses, adopting the right tools is crucial.<\/span><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/accounting\"><b>HashMicro Accounting<\/b><\/a><span style=\"font-weight: 400;\"> offers a comprehensive solution to streamline the tax deferral process through automation, accurate reporting, and full compliance with accounting standards. It empowers finance teams to reduce manual errors, save time, and focus on strategic outcomes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Request a <\/span><a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/\"><b>free demo<\/b><\/a><span style=\"font-weight: 400;\"> today to see how HashMicro can help your business handle deferred tax with confidence and efficiency.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a><\/span><\/p>\n<h3><strong>FAQ About Deferred Tax<\/strong><\/h3>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Is deferred tax an asset or expense?<\/strong><\/summary>\n<p>Tax deferral may appear as either an asset or a liability. A tax deferral liability reflects taxes that the company is expected to pay in the future, while a tax deferral asset indicates taxes that have been paid in advance or can be recovered later.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Is tax deferral required under IFRS?<\/strong><\/summary>\n<p>According to IAS 12, entities are required to recognize tax deferral on all temporary differences, except in limited cases. These temporary differences are determined by comparing the book value of assets and liabilities with their corresponding tax bases.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>How to account for deferred tax?<\/strong><\/summary>\n<p>A &#8216;temporary difference&#8217; refers to the gap between an asset or liability&#8217;s carrying amount and its tax base. To calculate the deferred tax liability, this difference is multiplied by the applicable tax rate. After the initial calculation, only changes in the difference need to be monitored.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Is deferred tax an asset or expense?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Deferred tax may appear as either an asset or a liability. A deferred tax liability reflects taxes that the company is expected to pay in the future, while a deferred tax asset indicates taxes that have been paid in advance or can be recovered later.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Is deferred tax required under IFRS?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"According to IAS 12, entities are required to recognize deferred taxes on all temporary differences, except in limited cases. These temporary differences are determined by comparing the book value of assets and liabilities with their corresponding tax bases.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"How to account for deferred tax?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"A 'temporary difference' refers to the gap between an asset or liability's carrying amount and its tax base. To calculate the deferred tax liability, this difference is multiplied by the applicable tax rate. After the initial calculation, only changes in the difference need to be monitored.\"\n    }\n  }]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Deferred tax is one of the most commonly misunderstood concepts in financial accounting. Many businesses struggle to distinguish between deferred tax assets and liabilities, often resulting in reporting inaccuracies, audit findings, or missed economic opportunities.\u00a0 In fact, a recent study by Deloitte found that over 30% of mid-sized companies in Southeast Asia have faced challenges [&hellip;]<\/p>\n","protected":false},"author":218,"featured_media":71157,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[153],"tags":[2939],"class_list":{"0":"post-71155","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting","8":"tag-nobanner"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Deferred Tax Explained: What It Is and Why It Matters<\/title>\n<meta name=\"description\" content=\"Learn what deferred tax is, why it matters for your business, and how to manage it efficiently with automation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deferred Tax Explained: What It Is and Why It Matters\" \/>\n<meta property=\"og:description\" content=\"Learn what deferred tax is, why it matters for your business, and how to manage it efficiently with automation.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"BusinessTech\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/hashmicro\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-22T01:10:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-12T08:26:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Aulia kholqiana\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:site\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aulia kholqiana\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/\"},\"author\":{\"name\":\"Aulia kholqiana\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#\/schema\/person\/8ba48ccbeb0c9f5c51940619f406e5e7\"},\"headline\":\"Deferred Tax Explained: What It Is and Why It Matters\",\"datePublished\":\"2025-04-22T01:10:32+00:00\",\"dateModified\":\"2025-06-12T08:26:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/\"},\"wordCount\":1591,\"publisher\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp\",\"keywords\":[\"NoBanner\"],\"articleSection\":[\"Accounting\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/\",\"url\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/\",\"name\":\"Deferred Tax Explained: What It Is and Why It Matters\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp\",\"datePublished\":\"2025-04-22T01:10:32+00:00\",\"dateModified\":\"2025-06-12T08:26:08+00:00\",\"description\":\"Learn what deferred tax is, why it matters for your business, and how to manage it efficiently with automation.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#primaryimage\",\"url\":\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp\",\"contentUrl\":\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp\",\"width\":1200,\"height\":675},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.hashmicro.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Deferred Tax Explained: What It Is and Why It Matters\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#website\",\"url\":\"https:\/\/www.hashmicro.com\/blog\/\",\"name\":\"BusinessTech\",\"description\":\"Business Management Blog\",\"publisher\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hashmicro.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#organization\",\"name\":\"HashMicro\",\"url\":\"https:\/\/www.hashmicro.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2016\/02\/bt_logo-1.png\",\"contentUrl\":\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2016\/02\/bt_logo-1.png\",\"width\":334,\"height\":51,\"caption\":\"HashMicro\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/web.facebook.com\/hashmicro\/\",\"https:\/\/x.com\/hashmicro\",\"https:\/\/www.linkedin.com\/company\/hashmicro\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#\/schema\/person\/8ba48ccbeb0c9f5c51940619f406e5e7\",\"name\":\"Aulia kholqiana\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9843219f141142ee7baeaf92522635a6?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9843219f141142ee7baeaf92522635a6?s=96&d=mm&r=g\",\"caption\":\"Aulia kholqiana\"},\"description\":\"As a content writer who turns technical complexity into compelling narratives, my words guide businesses through the labyrinth of technology, transforming challenges into opportunities for growth.\",\"url\":\"https:\/\/www.hashmicro.com\/blog\/author\/auliakholqiana\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Deferred Tax Explained: What It Is and Why It Matters","description":"Learn what deferred tax is, why it matters for your business, and how to manage it efficiently with automation.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/","og_locale":"en_US","og_type":"article","og_title":"Deferred Tax Explained: What It Is and Why It Matters","og_description":"Learn what deferred tax is, why it matters for your business, and how to manage it efficiently with automation.","og_url":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/","og_site_name":"BusinessTech","article_publisher":"https:\/\/web.facebook.com\/hashmicro\/","article_published_time":"2025-04-22T01:10:32+00:00","article_modified_time":"2025-06-12T08:26:08+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp","type":"image\/webp"}],"author":"Aulia kholqiana","twitter_card":"summary_large_image","twitter_creator":"@hashmicro","twitter_site":"@hashmicro","twitter_misc":{"Written by":"Aulia kholqiana","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#article","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/"},"author":{"name":"Aulia kholqiana","@id":"https:\/\/www.hashmicro.com\/blog\/#\/schema\/person\/8ba48ccbeb0c9f5c51940619f406e5e7"},"headline":"Deferred Tax Explained: What It Is and Why It Matters","datePublished":"2025-04-22T01:10:32+00:00","dateModified":"2025-06-12T08:26:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/"},"wordCount":1591,"publisher":{"@id":"https:\/\/www.hashmicro.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp","keywords":["NoBanner"],"articleSection":["Accounting"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/","url":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/","name":"Deferred Tax Explained: What It Is and Why It Matters","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#primaryimage"},"image":{"@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp","datePublished":"2025-04-22T01:10:32+00:00","dateModified":"2025-06-12T08:26:08+00:00","description":"Learn what deferred tax is, why it matters for your business, and how to manage it efficiently with automation.","breadcrumb":{"@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hashmicro.com\/blog\/deferred-tax\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#primaryimage","url":"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp","contentUrl":"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/04\/deferred-tax.webp","width":1200,"height":675},{"@type":"BreadcrumbList","@id":"https:\/\/www.hashmicro.com\/blog\/deferred-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hashmicro.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Deferred Tax Explained: What It Is and Why It Matters"}]},{"@type":"WebSite","@id":"https:\/\/www.hashmicro.com\/blog\/#website","url":"https:\/\/www.hashmicro.com\/blog\/","name":"BusinessTech","description":"Business Management Blog","publisher":{"@id":"https:\/\/www.hashmicro.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hashmicro.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.hashmicro.com\/blog\/#organization","name":"HashMicro","url":"https:\/\/www.hashmicro.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hashmicro.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2016\/02\/bt_logo-1.png","contentUrl":"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2016\/02\/bt_logo-1.png","width":334,"height":51,"caption":"HashMicro"},"image":{"@id":"https:\/\/www.hashmicro.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/web.facebook.com\/hashmicro\/","https:\/\/x.com\/hashmicro","https:\/\/www.linkedin.com\/company\/hashmicro"]},{"@type":"Person","@id":"https:\/\/www.hashmicro.com\/blog\/#\/schema\/person\/8ba48ccbeb0c9f5c51940619f406e5e7","name":"Aulia kholqiana","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hashmicro.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9843219f141142ee7baeaf92522635a6?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9843219f141142ee7baeaf92522635a6?s=96&d=mm&r=g","caption":"Aulia kholqiana"},"description":"As a content writer who turns technical complexity into compelling narratives, my words guide businesses through the labyrinth of technology, transforming challenges into opportunities for growth.","url":"https:\/\/www.hashmicro.com\/blog\/author\/auliakholqiana\/"}]}},"order_j":"","_links":{"self":[{"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/posts\/71155","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/users\/218"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/comments?post=71155"}],"version-history":[{"count":2,"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/posts\/71155\/revisions"}],"predecessor-version":[{"id":72845,"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/posts\/71155\/revisions\/72845"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/media\/71157"}],"wp:attachment":[{"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/media?parent=71155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/categories?post=71155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashmicro.com\/blog\/wp-json\/wp\/v2\/tags?post=71155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}