Anggraeni, Septin Putri (2022) IMPLIKASI REVALUASI AKTIVA TETAP PT. TJIWI KIMIA Tbk ATAS PAJAK BADAN SERTA DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
![[img]](http://eprints.ubhara.ac.id/style/images/fileicons/text.png) |
Text
Skripsi Septin ACC FIX.pdf Download (1MB) |
Abstract
This study aims to determine and analyze the application of fixed asset revaluation in order to relieve corporate taxes and measure the company's financial performance carried out by the management of PT. Tjiwi Kimia, Tbk as a measuring tool whether the policy on asset revaluation treatment has been assessed as appropriate or not. The data in this study uses secondary data in the form of annual financial reports. The object of this research is PT. Tjiwi Kimia, Tbk Mojokerto. The research method used in this research is descriptive research method through qualitative method. The results of this study are the implications of the revaluation of fixed assets on corporate tax to provide incentives. This can be seen from the final tax report after the revaluation which has decreased every year, thus providing a tax incentive of 10%. Companies should revaluate assets that have a high value in order to generate a higher depreciation expense and have a more positive impact
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Revaluasi, Pajak Badan, Kinerja Keuangan |
| Subjects: | Accounting > Financial Accounting > Financial |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 20 Feb 2024 03:10 |
| Last Modified: | 20 Feb 2024 03:10 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2298 |
Actions (login required)
 |
View Item |
