PENGARUH REVALUASI AKTIVA TETAP TERHADAP BEBAN PAJAK PENGHASILAN PERUSAHAAN(Studi Kasus Pada PR. CENGKIR GADING Nganjuk)

ARDIA, DWI KUNTI (2008) PENGARUH REVALUASI AKTIVA TETAP TERHADAP BEBAN PAJAK PENGHASILAN PERUSAHAAN(Studi Kasus Pada PR. CENGKIR GADING Nganjuk). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a study cases in PR. Cengkir Gading Nganjuk under the tiltle ”THE EFFECT OF CONSTANT ASSETS REVALUATION TOWARD THE TAX INCOME OF COMPANY (Study Cases in PR. Cengkir Gading Nganjuk)”. The research aim is to know the effect of constant assets revaluation toward the tax income which is paid by PR. Cengkir Gading Nganjuk. The data collection technique that is used is documentation technique namely the data collection technique that is done by collection the data or the company’s document dealing with the object that will be examined. The data analysis used to know the effect of constant assets revaluation toward the tax income of company consists of the analysis toward financial report, namely profit and loss report, balance report, constant assets list and constant assets value list. From the result of this research, it can be conclude that the constant assets revaluation that is done in PR. Cengkir Gading Nganjuk shows that there is possitive effect toward the tax income of company. On the other, the result shows that the constant assets revaluation gives profit to the company because the tax income that should be paid become decreased, eventhough it is not too hogh but the financial report shows that is appropriate and accurate. Based on the coclusion above, the researcher implicates that the company should do or apply the Financial Ministry’s Decision No.486/KMK.03/2002 about The Constant Assets Revaluation To The Tax Purpose, because it can decrease the tax income and repair the financial condition of company

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 26 Apr 2012 02:54
Last Modified: 26 Apr 2012 02:54
URI: http://eprints.umm.ac.id/id/eprint/3032

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