The Eect of Tangible Fixed Assets of the Depreciation in According to the Tax and the Financial Accounting Standards Against Income At PT. Bandengan Indah in 2008

Andrianti syahputri

Abstract


All the xed assets except land, will be
increasingly reduced its ability to provide services because
it is in
uenced by the use of, imbalance capacity available
with the requested and technological backwardness. There-
fore, this needs to be recorded and reported as depreciation.
There are two ways of calculating the cost of depreciation of
xed assets, including the method in accordance with the
appropriate tax and nancial accounting standards. The
writing is aimed to clarify the dierences in the grouping of
xed assets according to the taxation and nancial account-
ing standards and to determine the eect of the depreciation
method of xed assets of company prots, in this case is PT.
Bandengan Indah located in the region of Gedung Panjang,
West Jakarta. Data analysis was performed to see the dif-
ference in depreciation of tangible xed assets according to
the taxation and nancial accounting standards based on
data from company nancial statements in 2008, as a com-
parison of large or small prots derived from each of the
methods used. From the results can be seen that the calcu-
lation of depreciation of tangible xed assets by PT. Ban-
dengan Indah with the permitted methods of taxation gen-
erate greater prots than if the company uses the straight-
line method based on nancial accounting standards. This is
because by using a method based on the standards of nan-
cial accounting, xed assets depreciation costs will be larger
than using a method based on taxation, in other words if
the depreciation of the greater it will result in prots to be
small and vice versa.

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