Analysis of the implementation of fixed asset revaluation for minimizing the entity income tax at PT. Murni Sadar

Luly, Luly (2018) Analysis of the implementation of fixed asset revaluation for minimizing the entity income tax at PT. Murni Sadar. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is a compulsory contribution to the states or country authorities and it can be forced to be collected since it has legal force. Tax for company is expenditure without direct rewards, so company tends to make it as small as possible. Through the various tax deductions and exemptions provided under the Income Tax Law, a company can substantially reduce its tax burden in a legal way, such as Fixed Asset Revaluation. Fixed asset revaluation is done in order to know the real amount of income tax payable that should be paid by the company in accordance with the applicable law and fair value of fixed assets owned by the company. The purpose of this research is to know how the implementation of fixed asset revaluation is in minimizing the entity income tax at PT. Murni Sadar. In this research, the writer uses a descriptive method in form of case study. From the results of this research, it can be concluded that fixed asset revaluation will give impact by increasing company’s depreciation cost which will result in decreasing company’s profit and therefore, minimizing company’s income tax. In addition, the values of fixed assed that have been revalued are accounted at the revalued amounts which are more likely to show the real value of the assets based on normal economic condition.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Luly, LulyNIM1401010154UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorArifin, ArifinNIDN0105028401arifin.fu@uph.edu
Uncontrolled Keywords: income tax; tax deductions; fixed asset; fixed asset revaluation; fair value; depreciation; real value.
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 07:26
Last Modified: 20 Jan 2022 09:54
URI: http://repository.uph.edu/id/eprint/11426

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