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) |
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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 |