The application of fixed asset depreciation method applied towards the amount of income tax payable at PT Eka Plafindo Jaya

Wijaya, Winardi (2018) The application of fixed asset depreciation method applied towards the amount of income tax payable at PT Eka Plafindo Jaya. Bachelor thesis, Universitas Pelita Harapan.

[img] Text (Title)
Title.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (117kB) | Preview
[img] Text (ToC)
ToC.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (541kB) | Preview
[img] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (2MB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (541kB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (2MB)
[img] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (361kB)
[img]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (208kB) | Preview
[img] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (3MB)

Abstract

Tax planning is an attempt to minimize the imposition of tax on corporate profits, can be done by choosing the appropriate depreciation method. This study was conducted to determine comparative calculation of depreciation of fixed assets of PT. Eka Plafindo Jaya if using the straight-line depreciation method or the declining balance method taking into account the present time value of money, as well as its effect on the company's tax savings. This research will reveal a more tax-saving depreciation method by PT. Eka Plafindo Jaya. The author uses interview method and documentation method in order to get accurate information or data from the company. The results of this study suggest companies use the straight-line method because PT. Eka Plafindo Jaya has used the depreciation method since the company is running, but if PT. Eka Plafindo Jaya often renews its assets better PT. Eka Plafindo Jaya could change its depreciation method to a declining balance as a method of depreciation of fixed assets of the company, because in this method there is more tax saving.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Wijaya, WinardiNIM1401010190UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYenni, YenniNIDN0130048101yenni.martok@uph.edu
Uncontrolled Keywords: tax management; tax planning; depreciation; straight-line method; declining Balance Method and Time Value of Money.
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: yousi saragih
Date Deposited: 05 Mar 2021 07:19
Last Modified: 20 Jan 2022 10:15
URI: http://repository.uph.edu/id/eprint/11243

Actions (login required)

View Item View Item