Ramadhani, Shielvi Puspita (2022) Analisis Perhitungan Penyusutan Aset Tetap Menurut PSAK No.16 Dan Undang-Undang Perpajakan Dalam Penetapan PPh Pasal 29 (Studi Pada PT. Agha Daya Pratama). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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SKRIPSI SHIELVI PUSPITA RAMADHANI-AKUNTANSI 1812321001.pdf Download (1MB) |
Abstract
A company requires effective management of all company activities. One of them is calculating the depreciation of fixed assets. There are several methods of calculating depreciation of fixed assets that can affect the company's financial statements, due to inaccurate depreciation calculations. The purpose of this thesis is to analyze the calculation of depreciation of fixed assets according to PSAK and the Taxation Law to determine the amount of PPh article 29. This method uses qualitative. The conclusion of the research that PT. Agha Daya Pratama uses the declining balance and straight-line method. The straight-line method is a more efficient method for determining the amount of Income Tax Article 29. Suggestions from the company's authors are advised to use the straight-line depreciation method because it results in smaller tax payments
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Fixed Assets, Depreciation, Tax Law, Income Tax Article 29 |
| Subjects: | Accounting Accounting Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 11 Jan 2024 04:38 |
| Last Modified: | 11 Jan 2024 04:38 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2253 |
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