PERBANDINGAN METODE PENYUSUTAN AKTIVA TETAP BERDASARKAN UNDANG-UNDANG PERPAJAKAN DAN STANDAR AKUNTANSI KEUANGAN TERHADAP PAJAK PENGHASILAN PT. ZENA PARIWISATA NUSANTARA
| Main Author: | RAHARJO, KANUGRAHAN |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2009
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/9741/1/PERBANDINGAN_METODE_PENYUSUTAN_AKTIVA_TETAPBERDASARKAN_UNDANG.pdf http://eprints.umm.ac.id/9741/ |
Daftar Isi:
- This research is a case study on the company's service with the title Comparison Method Depreciation Fixed Assets Based on Law and Taxation of Financial Accounting Standard Number On Earnings PT. Zena Pariwisata Nusantara. This study aims to determine the application of the method of depreciation of fixed assets by the company. And to know the comparison method based on the depreciation of Law No Taxation. 17 In 2000 the Financial Accounting Standards Statement No.. 16 in 2007. In this research the author to limit the problems in the data used, the data used is data in 2008. Fixed assets are discussed in this research only office inventory and vehicle (bus). And to analyze how dilakuakan with the group of fixed assets in accordance with the types and benefits. Then calculate depreciation based on the method defined in accordance with the company and PSAK Calculating depreciation based on the Taxation Act. And compare the results of the last calculation. Results of research indicate that the method of depreciation of fixed assets based on the calculation of the company, and Taxation PSAK different charge. So that the burden of depreciation according to the actual PSAK larger than the calculation of the company. And depreciation according to the tax burden is greater than the calculation and PSAK company. So that the profit (loss) calculation according to the business of the company (IDR 21. 318216). Based on the calculation PSAK profit (loss) of business (IDR 22,047,382), while according to the Taxation profit (loss) of business (IDR 43,245,300). This is caused by a depreciation charge on the following month, while the acquisition of fixed assets at the beginning of the month. Based on the above conclusions, the suggestions can be given to the company should review the date of acquisition of fixed assets, so that the allocation of depreciation can be loading correctly. And in the fiscal report to the parties should use the provisions of taxation.