ANALISIS REVALUASI ASET TETAP TERHADAP PENGHEMATAN BEBAN PAJAK PENGHASILAN PADA PT. SURYA SEMESTA INTERNUSA DAN ENTITAS ANAK


Author (Penulis)

PETERUS SAU
Universitas Nusantara PGRI Kediri

Author Identity (NPM)

11.1.01.04.0079

Abstract

ABSTRAK Peterus Sau: Analysis of Fixed Asset Revaluation of the Income Tax savings on PT. Surya Semesta Internusa and Subsidiaries, Thesis, Accounting Economic Education, Guidance and Counseling PGRI archipelago university Kediri, 2015. Keywords: Revaluation of Fixed Assets, Tax Final Income Tax. The background of this research the value of fixed assets owned by the business entity becomes unnatural. The present value of a fixed asset acquired a few years ago is not the same as the price of the asset is recorded in the statement of financial position. This can happen because the principle of purchase price accounting ( historical cost ), where the value of an asset is carried at cost. These factors encourage companies to perform revaluation on fixed assets in order to correspond to fair value. This study was a qualitative research. This study which uses three (3) approach to assessment that the market data approach, the income approach, and the approach to the calculation of costs. In this research, data collection techniques using the method of data collection by observation, and documentation. Results of the data analysis showed that the amount of the tax burden to be paid when the company does not do policy revaluation of fixed assets amounting to Rp.11.036.472.640. When PT. Surya Semesta Internusa and Subsidiaries do kebijaka revaluation of fixed assets, the amount of the tax burden to be paid Rp. 21,730,942,431. Under these conditions, it is known that the amount of the tax burden to be paid a smaller company when it does not perform revaluation of fixed assets as compared to when the company revalued its fixed assets. Conclusions based on the data analysis, the application of the revaluation of fixed assets carried out by PT. Surya Semesta Internusa and Subsidiaries. The company should need to consider carefully about tax planning in order to provide tax savings for the company and the company should not perform revaluation on land assets. This is caused by the high value of the land at the time of the revaluation of assets and properties of land assets that can not be depreciated.

Keyword

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Reference


PUBLISHED

2016-01-15

JOURNAL

Simki-Economic

ISSN

2599-0748

ISSUE


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