ANALISIS PERENCANAAN PAJAK MELALUI REVALUASI TERHADAP ASET TETAP(Studi Kasus Pada PT. SELECTA, Batu)

ROSANTI, MEI FITRIA LINDA (2010) ANALISIS PERENCANAAN PAJAK MELALUI REVALUASI TERHADAP ASET TETAP(Studi Kasus Pada PT. SELECTA, Batu). Other thesis, University of Muhammadiyah Malang.

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Abstract

PT. “Selecta” is in the business tourist services include recreational parks, hotels, restaurants and apple plantations. PT. “Selecta is the oldest attractions in the town of Batu in East Java, and most beautiful. PT Selecta since its inception has fixed assets such as land, buildings, buildings roads, crops and general inventory which is a supporting factor for the sustainable operation of the company. Taxes for the company is spending without any benefit obtained directly. Thus, in paying texes usually the company attempts to tax expenditures possible false be as small as one way to make tax savings trough tax planning associated with fixed assets, dealing with the method of depreciation of fixed assets and revaluation of fixed assets. As well, certain assets based on cost, so it is considered less reflect the real or potential value that I owned the company. So, fixed assets such as land and buildings were revalued or the perceived need to revaluate. From here the authors formulate the problem: How does the implementation of tax planning through the revaluation of fixed assets and how much income tax planning through the revaluation of fixed assets is thus able to save on tax expenditures. Types of reseach used by the writer is descriptive research with a review of the theoretical basic with an object of reseach PT. Selecta, Batu. Type of dat in this study are secondary dat obtained directly from the company include the financial statements Selecta year 2008. Based on this analysis the authors in this study, that by applying the revaluation then we will get the final income tax of Rp. 3.611.925.707 - who to be able to of excess book value before revaluation at market price after the revaluation, and subject to Income Tax 10% Final. Meanwhile, the company earned tax savings after tax plan that is Rp. 3.890.802.072, - obtained from the tax owed plus the final income tax. Well, it was found that the percentage of tax savings obtained after performing a revaluation of the company amounted to 93.55%.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 30 Mar 2012 04:00
Last Modified: 30 Mar 2012 04:00
URI: http://eprints.umm.ac.id/id/eprint/1465

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