The analysis of fixed asset revaluation towards the determination of income tax payable at PT Sahabat Kayu Indah

Kevin, Kevin (2018) The analysis of fixed asset revaluation towards the determination of income tax payable at PT Sahabat Kayu Indah. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at PT Sahabat Kayu Indah. The company is engaged in wood processing for furniture and other product. The objective of this study is to know the impact of implementation of fixed asset revaluation towards the amount of income tax payment of PT Sahabat Kayu Indah. The research designs done are descriptive and qualitative research. This research will analyze the impact of fixed assets revaluation towards the income statement. Based on the research result, conclusion of this research is that the impact of implementation of the fixed asset revaluation to corporate income tax payable of PT Sahabat Kayu Indah is the decreasing of income tax payable at 30th April 2018. It can occur because there is an increase of depreciation cost after fixed asset revaluation amount to Rp 26,184,921.00 with result that there is a decrease of company’s income tax in year 2017 amount to Rp 6,546,250.00. There is an additional increase of fixed asset depreciation in full useful life amount to Rp 28,108,691,276.00 that is difference between fixed asset market value at 30th April 2018 in Rp 57,685,000,000.00 with net book value at 30th April 2018 in Rp 29,576,308,724.00. The final income tax 10% occur from fixed asset revaluation is Rp 2,810,869,128.00 that is 10% of gain of fixed asset revaluation in Rp 28,108,691,276.00. The implementation of fixed asset revaluation can give the tax saving to the company. It can be occurred because the tax rate of entity’s income tax which is 25% is higher than final income tax rate 10%.

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