ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP DITINJAU DARI STANDAR AKUNTANSI KEUANGAN DENGAN UNDANG-UNDANG PERPAJAKAN KAITANNYA DENGAN LAPORAN KEUANGAN (Studi Kasus PT. Selecta)
| Main Author: | FAUZIYAH, ITA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2009
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/2348/1/ANALISIS_PERLAKUAN_AKUNTANSI_AKTIVA_TETAP_DITINJAU_DARI_STANDAR_AKUNTANSI_KEUANGAN_DENGAN_UNDANG.pdf http://eprints.umm.ac.id/2348/ |
Daftar Isi:
- This research is a case study in PT. Selecta Batu Company with tittle “An analysis of accounting treatment of constant assets looking at standart of financial accounting with taxation law and connecting with financial report”. The purpose of this study is to know accounting treatment of constant assets in firm according to SAK and taxation law and connecting with financial report and to examine the differences of treatment accounting of constan assets according to taxation law. Therefore, An analysis that used is to identification of constant assets accordance with characteristics and period of benefit, count in firm policy that accordance with method that applied by firm policy that accordance with accounting standard and taxation law, that is by using straightline method, compare with deppreciation count based on standard of financial accounting and taxation law, difference of accounting treatment of constant assets according to SAK and taxation law, doing adjusment or correction toward it differenciate, count and analysis of the influence of fiscal correction toward financial report. From the result of this analysis, we can conclude that PT. Selecta Batu is company that active in a service sector. However, the result of accounting in reduction of constant assets according to SAK and taxation, it amount of different in decreasing of building and highway is Rp 11.317.648 and 1.384.837, while general inventory is Rp 50.784.391. All constant assets in a company have residue value 5% except general inventory. Reduction according to SAK and taxation resulting reduction burden according to SAK and taxation is Rp 63.486.887,5 (Rp 496.995.661,5 subtracted Rp 440.830.470). Even so with total of differences accumulation of reduction is Rp 63.486.887,5 (Rp 4.955.118.340 subtracted Rp 4.850.468.461). here, we can see that the differences that material enough and can be influence in profit and loss. Finally, based on the conclution above, it is suggested to the company can reveal it changes. One of the change is in taxation law No.17 2000 become taxation law No.36 2008. The company is also use fiscal financial report use to report to tax side.