Evaluasi Perencanaan Pajak Melalui Revaluasi Aset tetap Untuk Meminimalkan beban Pajak Perusahaan (Studi Kasus pada PT. "X")

Chrisdianto, R. Bernadus and Katik, Yunus Yohanes Biu (2011) Evaluasi Perencanaan Pajak Melalui Revaluasi Aset tetap Untuk Meminimalkan beban Pajak Perusahaan (Studi Kasus pada PT. "X"). In: Simposium Nasional Perpajakan (SNP-3), 14 desember 2011, Universitas Trunojoyo Madura. (Unpublished)

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Abstract

Government policy that Allows revaluation of fixed assets-provided in Regulation of the Minister of Finance Number: 79 / PMK.03 / 2008 May 23 rd 2008 concerning the Company's Revaluation of Fixed Assets for Tax Purpose have been used as a way to implementing tax planning for companies. In addition to presenting a reasonable value of fixed assets that will make a more "Healthy" position of the company's assets, revaluation of fixed assets is expected to minimize the tax burden that must be paid by the company. This is a descriptive research where this study will describe the object systematicely, factual and related to the actual facts, characters, and Also the operational linkages between the issues being investigated the. Therefore, this study describe matters related to the revaluation of fixed assets to Determine the linkage between theory and practice about the implementation of tax planning and Also knowing how big is the tax savings due to be paid by the company as a result of the revaluation of fixed assets policy. The result of this study Proves that the partial revaluation conducted by PT "X" is not Able to provide tax savings for the company because of the final tax will be charged on the excess of the revaluation. When the company revalued, the amount of tax that should be paid was Rp 211 713 989 (including the final tax on the excess of the revaluation) while with no revaluation, amount of tax that should be paid was Rp 76,305,503

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Goverment policy, tax planning, revaluation of fixed assets, tax saving, final tax
Subjects: H Social Sciences > HG Finance
Divisions: Polytechnic > Diploma in Tax Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 06 Mar 2015 02:00
Last Modified: 06 Mar 2015 02:00
URI: http://repository.ubaya.ac.id/id/eprint/23524

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