Analisis Perencanaan Pajak (Tax Planning) Melalui Metode Historical Cost Dan Fair Value Pada Aktiva Tetap (Studi Kasus Pada PT.XYZ)
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Institusion
STIE Indonesia Banking School
Author
Permatasari, Indah
Subject
HF5601 Accounting
Datestamp
2024-07-25 01:46:35
Abstract :
This research focuses on the application of fixed assets accounting in PT. XYZ. It attempts to achieve main purposes: analyze and calculate how the implementation of tax planning through the methods of historical cost and fair value of fixed assets at PT. XYZ. Researchers use historical cost calculation is a straight line and declining balance to compute the fixed asset depreciation and the revaluation of fixed assets valuation method using the fair value. Analysis of these methods will be compared in order to obtain conclusions about the preferences of the use of the method, the greater the tax savings generated value is considered more feasible method to be applied in corporate tax planning (of fixed assets) or vice versa. This is the conclusion of the research PT. XYZ is right in choose and apply the straight-line method. From the four methods, namely the straight-line method, declining-balance, and the method can be concluded that the all revaluation and partial revaluation in the lowest tax burden generated by using the method of partial revaluation, the revaluation method can be said to be more reliable and accurate because carried at fair value and adds value to the company equity. Keywords : Historical Cost, Fair Value, Fixed Assets, Taxes
This research focuses on the application of fixed assets accounting in PT. XYZ. It attempts to achieve main purposes: analyze and calculate how the implementation of tax planning through the methods of historical cost and fair value of fixed assets at PT. XYZ. Researchers use historical cost calculation is a straight line and declining balance to compute the fixed asset depreciation and the revaluation of fixed assets valuation method using the fair value. Analysis of these methods will be compared in order to obtain conclusions about the preferences of the use of the method, the greater the tax savings generated value is considered more feasible method to be applied in corporate tax planning (of fixed assets) or vice versa. This is the conclusion of the research PT. XYZ is right in choose and apply the straight-line method. From the four methods, namely the straight-line method, declining-balance, and the method can be concluded that the all revaluation and partial revaluation in the lowest tax burden generated by using the method of partial revaluation, the revaluation method can be said to be more reliable and accurate because carried at fair value and adds value to the company equity. Keywords : Historical Cost, Fair Value, Fixed Assets, Taxes
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