ANALISIS PERBEDAAN METODE PENYUSUTAN AKTIVA TETAP ANTARA PSAK DAN UU PERPAJAKAN SERTA IMPLIKASINYA TERHADAP LAPORAN KEUANGAN (Study Kasus Pada Koperasi SAE di Pujon – Malang)
| Main Author: | Mahmudah, Rifa Atul |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2010
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/5003/1/ANALISIS_PERBEDAAN_METODE_PENYUSUTAN_AKTIVA_TETAPANTARA_PSAK_DAN_UU_PERPAJAKAN_SERTA_IMPLIKASINYATERHADAP_LAPORAN_KEUANGAN.pdf http://eprints.umm.ac.id/5003/ |
Daftar Isi:
- Target of research is to analyse the difference of method decrease plant asset of between PSAK and UU Taxation and also its Implication To Financial Statement. In this research is analysis phase conducted by that is grouping plant asset of pursuant to economic age and type from each plant asset, conducting comparison of decrease calculation of pursuant to PSAK and UU Taxation and calculate income tax. Pursuant to analysis phase conducted to difference of method of decrease of plant asset of Co-Operation SAE, there are difference of decrease burden of between Accountancy with the Taxation. In counting burden of decrease of plant asset of Co-Operation SAE use the straight line method for the sake of accountancy, while for the taxation of to use straight line method. difference of decrease Burden of pursuant to SAK and Pursuant to Taxation of equal to Rp. 66.589.782 ( 209.259.605 - 142.669.823). Where this difference is classified by as time difference. such a great difference of decrease Burden have an effect on to big of loss and profit after Iease. Big difference of loss and profit after Iease of between SAK and Iease of equal to Rp. 47.674.661 ( 694.728.297,4 - 647.053.636,3). Iease Burden of pursuant to SAK of equal to Rp. 251.526.976,7 while pursuant to taxation of equal to Rp. 270.172.115,6 so that there are difference Rp.18.645.138,9 ( the difference noted by as delayed income tax). This difference have an effect on to balance presentation of at group " Others Asset".