The evaluation of fixed asset depreciation expense on entity income tax in PT Asian Bearindo Gemilang Medan

Wenarta, Charmine (2018) The evaluation of fixed asset depreciation expense on entity income tax in PT Asian Bearindo Gemilang Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at PT Asian Bearindo Gemilang Medan. The company is engaged in sales of machine spareparts. The objective of this study is to evaluate the fixed asset depreciation expense on entity income tax in PT Asian Bearindo Gemilang Medan. The methods used by writer in this research are qualitative descriptive method. Writer will analyze the depreciation method of financial statement of PT Asian Bearindo Gemilang Medan for period year 2017 then compare it with the depreciation method under Income Tax Provision and analyze the impact to entity’s income tax calculation. Based on research result, conclusion of this research is that the impact of implementation of fixed asset depreciation that is according to Income Tax Provision can increase the income tax expense of PT Asian Bearindo Gemilang Medan in year 2017. The company does not conduct depreciation calculation based on Income Tax Provision. The useful life and fixed asset categorization is not in accordance with Income Tax Provision. Therefore, the company should make fiscal correction of fixed asset depreciation. There is an increase of income tax expense in Rp 16,312,500 after the implementation of fixed asset depreciation which is according to the Income Tax Provision. The increase of income tax expense in year 2017 can occur because there is positive fiscal correction from the difference of depreciation expense in the company with depreciation expense based on Income Tax Provision, which is also part of temporary difference.

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