EVALUASIPENERAPAN METODE PENYUSUTAN AKTIVA TETAP DITINJAU DARI SUDUT STANDAR AKUNTANSI KEUANGAN (SAK) DAN PERPAJAKAN PADA PT. GUNUNG BATU UTAMA DI JEMBER

Widiyastuti Widiyastuti

Abstract


This research was a case study in PT. Gunung Batu Utama contractor company with the title ? The Evaluation of Fixed Active Reduction Aplication Method From Financial Accountancy Standard (FAS) and Taxation Point of view in PT. Gunung Batu Utama Jember ?
In this research, the problem observed by the researcher was : How was fixed active reduction applied by PT. Gunung Batu Utama and how was the differences between the company fixed active reduction and reduction method applied by taxation law no. 17 year of 2000.
The aim of this research is to know the fixed active reduction method apllied by the company suitable with FAS and to know the differences between application of fixed active reduction method applied by the company or FAS with the taxation law.
The tecnic of data gathering was documentation tecnic because the data type gathered was secondary data, including the balance, the benefit and cost report, the fixed active list and the acumulation list of fixed active reduction.
The result of this research showed that PT. Gunung Batu Utama applied fixed active reduction method based on financial accountancy standard using straight line method. While the taxation regulation based on the counting of fixed active reduction using the method of doble decreacing balance for the group outside the building and the straight line method for the building group and the gathering of fixed active for the taxation was determined by finance minister Decree Number 138/KMK.03/2002. The differences between financial Accountary Standart (FAS) and the Taxation caused the different of time.
The result of the counting from financial accountancy strandard and the taxation was different, were it was appear that there was taxation reduction more than
Rp. 394,966,036 from FAS. Besides, the taxation was loss than FAS.
The conlusion from this research is that there a different treatment between the fixed active reduction method in FAS and the taxation where FAS tends to use the straigh line method because it is more practice and simple while the taxation tends to use the doble decrease method for the group outside the building and the straight line method for the building group because it is more benefical so the company should perform the financial report with the good counting based on FAS and the taxation for every period and the company should be able to do taiff and the reduction method periodically.

 


Keyword : METODE PENYUSUTAN; AKTIVA TETAP

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/33/jiptummpp-gdl-s1-2004-widiyastut-1643-Pendahul-n.pdf


Keywords


METODE PENYUSUTAN; AKTIVA TETAP