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Analisis Perencanaan Pajak Melalui Revaluasi Aset Tetap (Studi kasus pada KSP Lestari Mandiri)

Dikky Rahardika, Hanafi (2014) Analisis Perencanaan Pajak Melalui Revaluasi Aset Tetap (Studi kasus pada KSP Lestari Mandiri). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study on KSP Lestari Mandiri with title of "Analysis of Tax Planning by Fixed Asset Revaluation (Case study on KSP Lestari Mandiri)" The purpose of this research is to describe how much income tax efficiency by fixed assets revaluation so it can save tax expenses of KSP Lestari Mandiri. The analysis used is the Minister Regulation Finance of Indonesia No.79/PMK.03/2008, about fixed assets revaluation, the Law No. 28 Year 2007 on General Provisions and Tax Procedures and the Law No.36 of 2008 on Income Tax. From the analysis it can be seen that the KSP Lestari Mandiri in early revaluation of fixed assets did have a losses due to the payment of corporate income tax of 10% final income tax, but will have the advantage due to the expiration of benefits revalued fixed assets. Based on the above conclusions, it can be said that the Fixed Assets Revaluation is great for long-term goals KSP Lestari Mandiri Tax savings, therefore the authors suggest that KSP Lestari Mandiri in meeting corporate income tax liabilities, tax planning should still take into consideration the particular Fixed Assets Revaluation.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 07 Jan 2015 04:35
Last Modified: 07 Jan 2015 04:35
URI : http://eprints.umm.ac.id/id/eprint/14455

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