Implikasi Revaluasi Aktiva Tetap Terhadap Pajak Badan Serta Dampaknya Pada Kinerja Keuangan PT X.
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Institusion
STIE Indonesia Banking School
Author
Nindita, Adelia
Subject
HF5601 Accounting
Datestamp
2020-10-01 05:40:02
Abstract :
Crisis of Economic from almost countries in the world is the mostly reason for this research which the higher prices and high level of inflation are caused of this problem. Fixed assets revaluation of company might be needed to understanding the fairness of financial report, especially connected with expenses which caused by using assets with income The aim of the research is to know the effects of fixed assets revaluation toward the tax income which paid by PT X and financial performance of that company. The data which are collected, Balance Sheet and Income Statement, were analyzed to know the effects of fixed assets revaluation to the tax income and financial of the company in that revaluation period (2From the result of the research, it can be concluded that fixed assets revaluation in PT X shows that was a positive effect toward the tax income company. In the contrary, the result also shows fixed assets revaluation profitable to the company because the tax income that should be paid become decreased, even though it?s not high enough but the financial report shows that is appropriate and accurate.005) Keywords : Revaluation, Fixed Assets, Taxes
Crisis of Economic from almost countries in the world is the mostly reason for this research which the higher prices and high level of inflation are caused of this problem. Fixed assets revaluation of company might be needed to understanding the fairness of financial report, especially connected with expenses which caused by using assets with income The aim of the research is to know the effects of fixed assets revaluation toward the tax income which paid by PT X and financial performance of that company. The data which are collected, Balance Sheet and Income Statement, were analyzed to know the effects of fixed assets revaluation to the tax income and financial of the company in that revaluation period (2From the result of the research, it can be concluded that fixed assets revaluation in PT X shows that was a positive effect toward the tax income company. In the contrary, the result also shows fixed assets revaluation profitable to the company because the tax income that should be paid become decreased, even though it?s not high enough but the financial report shows that is appropriate and accurate.005) Keywords : Revaluation, Fixed Assets, Taxes
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