STUDI PERBANDINGAN METODE PENYUSUTAN AKTIVA TETAP MENURUT PSAK DAN UU PERPAJAKAN PADA PT. SEMEN GRESIK (PERSERO)

Dwi Dian Anggraini

Abstract


Represent the research having the character of descriptive at PT. Cement Gresik (Persero) with the title “Study Comparison Method of Decrease Plant Asset of According to PSAK and UU Taxation at PT. Cement Gresik (Persero)”.
Research target is to know the applying of policy of method of plant asset decrease, to know difference the method of according to PSAK and UU Taxation, and to know the fiscal correction to difference of policy method of plant asset decrease.
Analysis phase which have do that is collecting of plant asset of pursuant to type and age of asset benefit, conducting comparison between method of decrease plant asset of pursuant to PSAK by UU Taxation, and also conduct the adjustmen or correct to second difference method of plant asset decrease.
Pursuant to analysis phase which have been conducted to difference of method decrease of plant asset PT. Cement Gresik (Persero), there are difference of decrease burden between accountancy with the taxation. In calculating burden decrease of plant asset for the sake of accountancy, PT. Cement Gresik (Persero) using method decrease of straight line for all type plant asset of except permanent to ground upon which use the method sum up the unit produce, for the sake of taxation, using method of the balance decrease.
Difference of calculation of burden decrease of plant asset indicate that for fiscal, smaller decrease burden (positive fiscal correction) equal to Rp 1.173.959.467. Effect and existence of the positive fiscal correction, company profit (before lease) what from the beginning Rp 462.717.527.000 increasing to become the Rp 463.891.486.467, this matter have an effect on to net profit of company which from the beginning Rp 333.908.381.000 becoming Rp 335.082.340.467. At balance after fiscal correction, sum up the asset and passives of equal to Rp 7.064.761.524.000 surplus become the Rp 7.065.935.483.467. This increase is caused by the existence of different allocation for the asset do not fear (fixed asset-after lessened by the accumulated depreciation) equal to Rp 1.173.959.467 and at passives (profit balance) equal to Rp 1.173.959.467. increase at net profit after fiscal correction also have an effect on to lease to be paid company, so that excelsior of net profit yielded hence excelsior also lease burden to be paid company.

 

Keyword : metode penyusutan aktiva tetap

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-dwidianang-1247-pendahul-n.pdf


Keywords


metode penyusutan aktiva tetap