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Application of depreciation valuation system according to the Indonesian income tax law: case study of PT. X

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Fixed Asset is the economic resources that is purchased and owned by a company as the result of past transaction/buying transaction to support the company's daily activities. After the assets economic benefit value are consumed by the company, the assets begin to lose its value or in other words, begin to depreciate. In this case, PT X is implementing the Commercial Accounting Standard Depreciation Method (PSAK) whereas the Taxation Law also regulates its own depreciation method under the Indonesian Income Tax Law Number 17 year 2000. rnrnFor that reason, this thesis tries to study the effects towards the value of PT X's asset, the amount of depreciation expense, the Earning before Tax (EBT), and amount of Imposed Tax after it has been implemented using the Taxation Depreciation. rnrnThe evaluation using the Taxation Depreciation eventually generates Positive Fiscal Correction for PT X in which the amount of positive correction is as IDR 7.201.554 (using Taxation Straight-line method) and IDR 10.410.685 (using Taxation Double Decline method).

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Availability

B00583

(wh)

Available

Detail Information

Series Title

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Call Number

583

Publisher

: Swiss German University., 2009

Collation

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Language

English

ISBN/ISSN

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Classification

NONE

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

IBA

Specific Detail Info

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Statement of Responsibility

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