The implementation of depreciation method according to the taxation law no. 26 year 2008 at PT Surya Sumatera Indah Sejahtera

Ardy, Ardy (2018) The implementation of depreciation method according to the taxation law no. 26 year 2008 at PT Surya Sumatera Indah Sejahtera. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Value of fixed asset can be depreciated or charged appropriately by using the appropriate depreciation method. This study aims to determine the effect of the depreciation method applied to the fixed assets of the company profits. Calculation of depreciation according to the taxation rules UU No. 36 Year 2008 Article using two methods which are the straight-line method and the declining balance method. It is conducted to determine the value of income tax (Pajak penghasilan/PPh). Purpose of this research is to determine the effect of different depreciation method implementation towards the net income at PT Surya Sumatera Indah Sejahtera. The research results show that the influence of declining balance method on Income Tax is more beneficial rather than the straight-line method to be applied at vehicle fixed assets at PT Surya Sumatera Indah Sejahtera. This research is using qualitative descriptive research and designed to collect actual information in detail that describes the existing phenomenon and compile the data needed including data about the situation that occurred, activities, views, real attitudes, influences, and visible trends. Qualitative descriptive research is used to solve or answer the problems being faced in the present situation. Calculate depreciation by using straight line method is resulting net income Rp 2.583.113.079,- and the result if calculate by using declining balance method is Rp 2.026.329.077,-. The differences between straight line method and decline balance method is significant, Rp 556.784.001,-. From the results of the research that has been done it can be concluded that the straight-line depreciation method applied by the PT. Surya Sumatera Indah Sejahtera is inappropriate, because of base on the calculation the amount of depreciation by using declining method is larger than straight line method and the result also show that the amount of income tax is smaller if the company is using the declining balance method. As being mention that depreciation expense is allowed as deductible expense, therefore it is necessary to choose the most suitable depreciation method for the company. By knowing the proper depreciation method, the entity will be more effective in controlling the cash flow.

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