ANALISIS REVALUASI AKTIVA TETAP DALAM MEMINIMALKAN PAJAK TERHUTANG PADA PT. MULIA INDUSTRINDO Tbk

RIZKI, RIZKI (2012) ANALISIS REVALUASI AKTIVA TETAP DALAM MEMINIMALKAN PAJAK TERHUTANG PADA PT. MULIA INDUSTRINDO Tbk. D3 thesis, Universitas Negeri Jakarta.

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Abstract

This paper purpose to find out how much tax savings payable before and after taxation planning by way of revaluation of fixed assets at PT. Mulia Tbk Industrindo. The method used in this study was a comparative descriptive analysis method with the method of data collection using secondary data from financial reports and literature study. From the results of research conducted by the author, it is known that the revaluation of fixed assets can save taxes by increasing the cost of depreciation. But there are things that must be taken into consideration when doing a revaluation of assets for tax purposes, that is with regard to the income, and how much depreciation can be deducted as income tax deduction. Keywords: Revaluation of Fixed Assets, Minimize Taxes Payable

Item Type: Thesis (D3)
Additional Information: Pembimbing: Indra Pahala, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 15 Feb 2018 07:37
Last Modified: 15 Feb 2018 07:37
URI: http://repository.fe.unj.ac.id/id/eprint/3163

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