DEPRECIATION COST ANALYSIS BASED ON TAXATION LAW NO.17 YEAR 2000 IN PT UNINDO

Novita Angriani

Abstract


In
each rm the role of xed assets in producing a product
that wants to achieve as a goal the company has been great.
Fixed assets owned by the company used for its operating
costs progressively reduced benets. Therefore the use of
which is continuously, then this tangible xed assets will
gradually experience shrinking, both physically and fung-
sional.Dalam this PT. Unindo to calculate the cost of de-
preciation of tangible xed assets recording company ap-
plies straight-line method and declining. The purpose of
this study was to nd out what method is more protable
for the company and what is in conformity with recognized
methods in the tax laws. Company in calculating the depre-
ciation cost is calculated the same in each period, namely
the building of Rp. 5.5 million for 10 years, Vehicle Op-
erations Rp. 8.25 million for 8 years, Oce Equipment
Rp. 1.25 million for 4 years and from the calculation of
prot / loss statements obtained by the commercial value
of Rp. 800.309 million. While the Tax Act No.17 of 2000 to
calculate depreciation using the declining balance method
and the calculation of prot / loss is derived Fiscal loss of
Rp. 812.309 million and has a dierence of the two cal-
culations are valued at Rp. 12 million, in this case the
company should make a positive scal correction in accor-
dance with the amount. Can be seen from each calcula-
tion of depreciation costs more protable is by using the
Straight Line Method as a smaller loss in the prot / loss
compared to using the declining balance method.

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