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PERENCANAAN PAJAK MELALUI REVALUASI ASET TETAP BERWUJUD (Studi kasus pada PT. Flamboyan Jaya, Malang)

PUTRI, ELLA DESIDERIA (2011) PERENCANAAN PAJAK MELALUI REVALUASI ASET TETAP BERWUJUD (Studi kasus pada PT. Flamboyan Jaya, Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a type of case study research at PT. Flamboyan Jaya with the title "Tax Planning Through Revaluation of Intangible Fixed Assets Case Study at PT. Flamboyan Jaya, Malang ". The purpose of this study was to describe the impact of revaluations of tangible fixed assets of the tax burden on PT. Flamboyan Jaya. Data collection technique used the interview or communicate with each other frequently asked questions by the parties relating to the company's research and documentation by collecting data by studying the records that exist on the object of research. The analysis tools that list the cost of fixed assets, financial statements Balance Sheet, Cost of Goods Sold, Income Statement, a list of market prices of fixed assets acquired from NJOP, and fixed asset data to be reevaluated. From the results of this study concluded that tax planning is indeed using the revaluation resulted in outstanding tax burden will be smaller than before the revaluation. But it needs to be reconsidered that by using the revaluation would also lead to a final income tax of 10%. Having taken into account by the authors that by using this revaluation PT. Flamboyan Jaya still not able to pay the final income tax of Rp. 12,734,575, -, because up until the age of the assets are revalued the company still could not pay the final tax. Based on the above conclusions, the author implies that the company should not to conduct the revaluation of fixed assets or revalue its fixed assets for tax planning, as seen from the results of this study in terms of payable corporate income tax payments that are smaller. But in the final 10% payment of income tax, the company still has not been able to pay.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 03:50
Last Modified: 12 Jan 2015 03:50
URI : http://eprints.umm.ac.id/id/eprint/14612

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