Analisis pengaruh metode penghitungan penyusutan aktiva tetap terhadap jumlah PPh Badan terutang (studi kasus pada PT XYZ) = Analysis of the effect of calculation methods of fixed assets depreciation on total corporate income tax payable (case study at pt xyz)

Samodara, Moses Alfredo (2021) Analisis pengaruh metode penghitungan penyusutan aktiva tetap terhadap jumlah PPh Badan terutang (studi kasus pada PT XYZ) = Analysis of the effect of calculation methods of fixed assets depreciation on total corporate income tax payable (case study at pt xyz). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Metode perhitungan penyusutan aktiva tetap merupakan hal yang penting dalam penentuan jumlah PPh Badan terutang, dalam peraturan perpajakan yang berlaku ada dua metode penyusutan yang dapat digunakan yaitu metode garis lurus dan metode saldo menurun. Penelitian ini bertujuan untuk mengetahui apakah perhitungan metode penyusutan yang dilakukan oleh PT. XYZ sesuai dengan ketentuan yang berlaku dan apakah metode penyusutan yang diterapkan dalam perhitungan internal PT. XYZ merupakan metode yang paling efisien dalam menentukan PPh Badan terutang. Penelitian yang dilakukan merupakan penelitian deskriptif dengan pendekatan kualitatif. Data penelitian diperoleh dari kertas kerja perhitungan penyusutan aktiva tetap PT. XYZ. Data penelitian bersifat primer, data dianalisis dengan cara melakukan perhitungan terhadap kedua metode penyusutan aktiva tetap yang berlaku dan melakukan analisis terhadap dampak biaya penyusutan yang didapat terhadap jumlah PPh Badan terutang. Dari hasil analisa perhitungan penyusutan yang sudah dilakukan, menunjukan bahwa metode penyusutan saldo menurun menghasilkan jumlah PPh Badan yang lebih efisien dibandingkan metode garis lurus. PT. XYZ perlu mempertimbangkan untuk mengganti metode penyusutan yang selama ini diterapkan dengan menggunakan metode penyusutan saldo menurun sesuai dengan saran penulis pada penelitian ini, karena pada pengujian perhitungan dalam penelitian ini hasilnya metode saldo menurun menghasilkan jumlah PPh Badan yang lebih efisien dibandingkan dengan metode garis lurus. / The method of calculating the depreciation of fixed assets is important in determining the amount of corporate income tax payable. In the applicable tax regulations, there are two depreciation methods that can be used, namely the straight-line method and the declining balance method. This study aims to determine whether the calculation of the depreciation method carried out by PT. XYZ is in accordance with the applicable regulations and whether the depreciation method applied in the internal calculation of PT. XYZ is the most efficient method of determining outstanding corporate income tax. This research is a descriptive study with a qualitative approach. The research data were obtained from the working paper for the depreciation of fixed assets at PT. XYZ. The research data is primary, the data is analyzed by calculating the two methods of depreciation of fixed assets and conducting an analysis of the impact of depreciation costs on the amount of corporate income tax payable. From the analysis of the depreciation calculation that has been done, it shows that the declining balance method results in a more efficient amount of corporate income tax than the straight-line method. PT. XYZ needs to consider replacing the depreciation method that has been applied by using the decreasing balance depreciation method in accordance with the author's suggestions in this study, because in testing the calculations in this study the results of the decreasing balance method result in a more efficient amount of corporate income tax compared to the straight-line method.

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