Tax planning implementation by conducting fixed asset revaluation to minimize the entity income tax payment at PT Kingkata Kharisma Artha Medan

Henryka, Cindy Putri (2018) Tax planning implementation by conducting fixed asset revaluation to minimize the entity income tax payment at PT Kingkata Kharisma Artha Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

A company needs to revalue its assets with the aim to provide good future prospects. The revaluation can give a company the option of carrying a fixed asset at its revalued amount. With fixed asset revaluation, the company can get relevant value of its fixed asset and the overview of the company’s actual financial condition. In Indonesia, the tax regulation applicable for fixed asset revaluation is regulated under Minister of Finance Regulation number 79/PMK.03/2008. Fixed asset revaluation can give benefit to minimize the company’s tax burden. The purpose of this research is to show the impacts of tax planning by conducting fixed asset revaluation which can give benefit to the company. This research uses qualitative methods based on the secondary data which is collected from the company. The result shows that fixed asset revaluation give impact on tax saving. The total tax saving that the company can obtain by conducting fixed asset revaluation is Rp 528,600,000.00.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Henryka, Cindy Putri
NIM1401010200
UNSPECIFIED
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Arifin, Arifin
NIDN0105028401
arifin.fu@uph.edu
Uncontrolled Keywords: tax planning; revaluation; fixed asset
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: Users 14734 not found.
Date Deposited: 05 Mar 2021 07:47
Last Modified: 20 Jan 2022 09:35
URI: http://repository.uph.edu/id/eprint/11699

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