Analisis Purchase Method dan Pooling of Interest Method pada Penggabungan Usaha dan Pengaruhnya pada Pajak Penghasilan
| Main Authors: | Hastoni, Hastoni, Adyati, Tika |
|---|---|
| Format: | application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
Sekolah Tinggi Ilmu Ekonomi Kesatuan
, 2012
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| Subjects: | |
| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jir/article/view/12 |
Daftar Isi:
- Business combination occurs if there are two or more separated companies join together to become one economic entity. There are some reasons why merger is carried out. Those reasons are: cost advantage, lower risk, fewer operating delays, prevention of takeovers, acquisition of intangible asset, etc. There are two methods applied in merging companies. They are: purchase method and pooling of interest method. Purchase method is based on the assumption that business merger is a transaction which enables an entity to get net asset from other companies that merge. Pooling of interest method is based on the assumption that the ownership of the companies merged relatively the same as before. The assets and liabilities of the companies merged are included in new entity and the value is the total of the book value of the companies merged. The purpose of this research is to find out whether the tax related to the application of purchase method and pooling of interest method is as a method for recording transactions in merging business. The writer conducted a literature study to find out which taxable income is applied to both methods. The type of the observation carried out is content analysis. The data is collected by doing observation and analyzing the content and the message of a document. Literature study is carried out manually by visiting a library and searching internet to get some books which are relevant to the subject. The results of the research show that when the business combination is done using the purchase method, thus the difference between the fair value and the book value of assets is the income, and this income will be charged taxable income. Besides, deferred tax will rise as a result of temporary difference in tax calculation based on accounting principles and taxation regulations. But, if the business merger is carried out using the pooling of interest method, there is no taxable income since this method uses book value to appraise the company, but the companies that choose this method have to fulfill several terms and condition in accordance with the law. Keywords: business combination, purchase method, pooling of interest method, taxable income