Tax planning on fixed asset depreciation to minimize tax burden

Prima, Windy (2018) Tax planning on fixed asset depreciation to minimize tax burden. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at PT Qton Indonesia, which establish in 2013. This company is engaging in producing and distributor rock burst. PT Qton Indonesia is located at Jalan Letjen SupraptoNo. 6, Medan, with the ownership of Quarry and number of stone crusher that located in Kawasan Industri Medan and Tanjung Morawa. Tax planning is a strategy to arrange the company’s accounting and financial report to minimize tax obligation in a way that does not violate the tax regulation. One of the tax plannings that can be done is through depreciation of fixed asset. The objective of this research is to analyse the result of tax planning through depreciation in order to minimize tax burden. This research uses qualitative descriptive method, in the form of analysis the financial statement and the list of fixes asset. The problem of the research shows that the company has applied straight line method as their depreciation method and uses the tariff of depreciation that not in accordance to the taxation law. PT Qton Indonesia uses 10% for all type of fixed asset that company owned. The researcher analyzes the calculation of depreciation expenses by comparing the calculation of depreciation expenses that acknowledge by the company and the re-calculation by using straight line method and declining balance method with the tariff accordance to taxation law. The result of this research shows that after doing the tax planning through depreciation of fixed asset, the amount of depreciation expenses is increased so that it can reduce the income tax and it also reduces the tax burden that must be paid by PT Qton Indonesia.

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