ANALISIS REVALUASI ASET TETAP TERHADAP PENGHEMATAN BEBAN PAJAK PENGHASILAN PADA PT. INKA MADIUN
Abstract: The main objective
of this research was to determine the effect of revaluation of fixed assets at
PT. INKA (Persero).
In addition, this
research is also
to determine whether
the revaluation of fixed assets are tax savings for the company.Based on
the research results can be seen that
the revaluation of
fixed assets carried
out by PT.
INKA (Persero) can
not provide tax savings for the company because of the final tax will be
charged on the excess of the revaluation. When the company with no revalued,
the amount of taxes to be paid was Rp. 11,036,472,640 while with
revaluation,amountof the tax
that should be
paid was Rp. 21,730,942,431.
Keywords: Revaluation of Fixed
Assets, Final Tax, Tax Saving
Penulis: Hudan Akbar Ramadhan
Kode Jurnal: jpakuntansidd130034
