SARI, DWI YUNIA PURNAMA (2010) DAMPAK PERUBAHAN PERLAKUAN AKTIVA TETAP:KONVERGENSI PSAK NO. 16 TERHADAP IAS 16(Studi Deskriptif Pada PT. Berlian Laju Tanker Tbk.). Other thesis, University of Muhammadiyah Malang.
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Abstract
The purpose of this research is to know the differentation of fixed assets treatmen with PSAK No. 16 basic and IAS 16 basic, and also for to know the impact of fixed assets treatment change, that caused by the convergence PSAK No. 16 to IAS 16. Analysis technique that used is collect data about fixed assets treatment with basic financial report of PT. Berlian Laju Tanker Tbk. that listing in Bursa Efek Indonesia and in Bursa Efek Singapura, compare between fixed assets accounting treatment used accounting standard PSAK No. 16 and IAS 16, than look for the impact that apeear cause of the fixed assets treatment change. Analysis result indicate, if the fixed assets treatment change will cause value differentiation of fixed assets it self. This differentiation will create impact from part of management, financial statements, although tax. From this research we can get conclusion, that if the calculation of fixed assets value with IAS 16 basic will more high than fixed assets value with PSAK No. 16. Company’s profit will be low and it can give impact to tax more low, but in income statement of PT. Berlian Laju Tanker Tbk. nothing differentation about tax calculation. It caused by the tax regulation in Indonesia that still not support yet of use revaluation model.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Rayi Tegar Pamungkas |
| Date Deposited: | 28 Mar 2012 08:13 |
| Last Modified: | 28 Mar 2012 08:13 |
| URI : | http://eprints.umm.ac.id/id/eprint/726 |
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