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.
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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) | ||||||||
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| 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 |
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| Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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| Depositing User: | Users 14734 not found. | ||||||||
| Date Deposited: | 05 Mar 2021 07:19 | ||||||||
| Last Modified: | 20 Jan 2022 10:15 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/11243 |
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