DAMPAK REVALUASI AKTIVA TETAP TERHADAP PAJAK PENGHASILAN YANG TERHUTANG PADA CV. BHAGASKARA CITRA UTAMA BONDOWOSO

Agustriliana, Erma (2009) DAMPAK REVALUASI AKTIVA TETAP TERHADAP PAJAK PENGHASILAN YANG TERHUTANG PADA CV. BHAGASKARA CITRA UTAMA BONDOWOSO. Other thesis, University of Muhammadiyah Malang.

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Abstract

The research was case study to CV Bhagaskara Citra Utama titled “the effect of revaluation of fixed-assets to the debt income tax in CV. Bhagaskara Citra Utama Bondowoso “. The research aimed to find out the revaluation of fixed-assets to the debt income tax which should be paid to the CV Bhagaskara Citra Utama. Data collection technique was documentation, which collecting related data by copying files related with the research. Analytical tool used to find out revaluation of fixed assets to the debt income tax were: cash-flow report in form balance sheet, benefit/loss report, and fixed-assets list owed by the company. From the research, there could be concluded that revaluation of fixed assets which was done by CV Bhagaskara Citra Utama to the debt-income tax was benefited since the debt income tax was decreased so that the company load in paying debt income tax also decreased. But the company should also pay the final income in fixed assets revaluation year. According to above conclusion, the writer implied that the company should do revaluation since the debt income tax would be reduced because of the reduction in benefit/loss report

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 22 Mar 2012 13:52
Last Modified: 22 Mar 2012 13:52
URI: http://eprints.umm.ac.id/id/eprint/1017

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