scholarly journals ANALISIS PERBANDINGAN PENDANAAN ASET TETAP ALTERNATIF LEASING DENGAN PINJAMAN BANK DALAM EFISIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT CAHAYA GASDOM)

2015 ◽  
Vol 1 (2) ◽  
pp. 94-102
Author(s):  
Wiwik Budiarti ◽  
Fadilah Dian Hidayati
Keyword(s):  
Income Tax ◽  
Bank Loans ◽  
Bank Loan ◽  
Corporate Income Tax ◽  
Present Value ◽  
Straight Line ◽  
Fixed Assets ◽  
The Difference ◽  
Tax Savings ◽  
Straight Line Method

The amount of funds that must be prepared is the main reason for the company to chose an external source of funds to finance the procurement of its fixed assets. The fulfillment of funding requirements in the procurement of fixed assets can be done by way of lease (leasing) or by bank loans. Both of these funding sources to help companies without disrupting the operational activities of companies that need capital. This study aims to determine the differences present value cash outflow and how much the efficiency of the corporate income tax on fixed assets financing leasing aternatif with a bank loan in PT Cahaya Gasdom using primary and secondary data. The analytical method that used is a comparative analysis of the present value of cash outflow and efficiency of corporate income tax. Results of the study revealed the fact that (1) Present value cash outflow leasing alternative is less than the bank loans on depreciation using the straight-line method and depreciation using the declining balance method, the difference between the present value of the cash outflow amounted to Rp 46,819,503 and Rp 10,461 .410. (2) Tax savings alternative financing leasing is greater than the alternative of a bank loan, depreciation using the straight-line method and depreciation using the declining balance method, the difference in tax savings amounted to Rp 44,005,075 and Rp 5,771,872.Key words: Financing Fix Asset and Income Tax Efficiency

scholarly journals ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP UNTUK MENGOPTIMALKAN BEBAN PPH TERUTANG PT WELDINGTON INDONESIA PADA TAHUN 2013

2018 ◽  
Vol 12 (1) ◽  
pp. 16-28
Author(s):  
Priska Patricia ◽  
Yuliana Sumadi
Keyword(s):  
Income Tax ◽  
Balance Method ◽  
Fiscal Year ◽  
Net Income ◽  
Trading Company ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Straight Line Method ◽  
Year 2013

PT Weldington Indonesia is a trading company for welding and cutting equipments and accessories (iron materials). The Company applies Straight-Line methodology to capitalize its fixed assets. Under Straight-Line methodology, PT Weldington Indonesia’s 2013’s Net Income and Income Tax, were Rp 2,907,835,195, and Rp 646,955,422, whereas under the Declining-Balance method, the Net Fiscal Income and Income Tax were Rp 2,902,350,988 and Rp 645,735,301. In Fiscal Year 2013, the depreciation expense calculation under Straight-Line method resulted to a lower depreciation value and higher Profit Before Tax, compared to the Declining-Balance method. In conclusion, the 2013 Income Tax was lower under Declining-Balance method compared to Straight-Line method.

scholarly journals ANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN PT. MASSINDO SINAR PRATAMA MANADO

2018 ◽  
Vol 7 (01) ◽  
pp. 11
Author(s):  
Yuvita M. F Goni ◽  
Novi Swandari Budiarso
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Balance Method ◽  
Financial Accounting ◽  
Taxable Income ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Tax Laws ◽  
Straight Line Method

            Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. While according to taxation rules just only use two method: the straight-line method and the declining balance method. The differences in the use of depreciation methods according to financial accounting standards and tax rules will result in fiscal correction. According to the depreciation expense is deductible expense for purpose of calculating income tax. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards and tax laws as well as impact on taxable income PT. Massindo Sinar Pratama Manado. The analytical method used is descriptive qualitative analysis method. The results showed the application of the method of calculation of depreciation PT. Massindo Sinar Pratama Manado in accordance with the provisions of the tax, but an error in the calculation of depreciation that increase the value of the company taxable income. PT. Massindo Sinar Pratama Manado should be more careful and referring to the tax rules in calculating the value of depreciation due to give effect to net profit before tax (taxable income) of the company, so that it will also to give effect to income tax to be paid by the company. Keywords : depreciation, fixed assets, financial accounting standards, tax rules, taxable income

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

scholarly journals Analisis Perhitungan Pajak Penghasilan Badan Pada Perusahaan Jasa Konstruksi

2018 ◽  
Vol 6 (3) ◽  
pp. 205-216
Author(s):  
Jeanne Laura Elizabeth Manuputty ◽  
Sudradjat Sudradjat
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
Financial Statement ◽  
Corporate Income Tax ◽  
Tax Rate ◽  
Fixed Assets ◽  
Reporting Mechanism ◽  
And Behavior ◽  
Descriptive Writing ◽  
Construction Services

This research was conducted at PT. Anugerah Abba Prakarsa at Jalan Pangeran Jayakarta 45 No. A5 Jakarta Barat DKI Jakarta. The purpose of this study is to know compliance calculation of corporate income tax on construction services at PT. Anugerah Abba Prakarsa with Peratura Pemerintah no. 51 year 2008 Jo Peraturan Pemerintah no. 40 year 2009 and know how reporting mechanism of annual income tax return of construction service company at PT. Anugerah Abba Prakarsa. This research is a qualitative research with descriptive approach. Research that produces descriptive data in the form of written or oral words of people and behavior that can be observed. In other words, this research is called qualitative research because it is a study that does not hold calculations. The analytical method used is comparative descriptive writing that compares the similarities and differences between two or more facts and properties of the object under study based on a particular frame of mind. The results showed that the analysis and calculation of income tax of PT. Anugerah Abba Prakarsa has been in accordance with Peraturan Pemerintah no. 51 year 2008 JO Peraturan Pemerintah no. 40 years 2009. However, there are some time PT. Abba Prakrsa's prize suffered a constraint which resulted in the increase of the Corporate Income Tax rate to 4% from the Tax Basis.   Keywords : PSAK 16, fixed assets, financial statement

scholarly journals EVALUASI PERLAKUAN AKUNTANSI ASET TETAP PADA CV SARANA ADI PUTRA PERIODE 2017 s/d 2018

2020 ◽  
Vol 12 (1) ◽  
pp. 95-104
Author(s):  
Fany Asmara ◽  
Yumniati Agustina
Keyword(s):  
Qualitative Methods ◽  
Purchase Price ◽  
Book Value ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Acquisition Costs ◽  
Straight Line Method ◽  
Descriptive Qualitative

The purpose of this study is to evaluate the accounting treatment of fixed assets in CV Sarana Adi Putra by using descriptive qualitative methods. This study refers to SAK ETAP Chapter 15 concerning fixed assets that apply in Indonesia. With the evaluation results of this study it can be concluded in terms of recognition of fixed assets are recognized if the fixed assets have been used as operational which is in accordance with SAK ETAP, and the acquisition of fixed assets is not in accordance with SAK ETAP because the company only records the purchase price, and costs incurred are directly charged . In terms of measurement of fixed assets, it is not in accordance with SAK ETAP because there is no policy governing the valuation. In terms of the methods of preparation, the company uses the straight-line method in accordance with SAK ETAP. In terms of the presentation of fixed assets, the company records acquisition costs, depreciation expense, accumulated depreciation, book value in which the accumulated depreciation is reduced according to SAK ETAP. in terms of disclosure of fixed assets, is not in accordance with SAK ETAP because there is no policy governing the disclosure.   Keywords: Fixed Assets, SAK ETAP Chapter 15 concerning Fixed Assets

Analisis Ekualisasi SPT Masa PPN Dengan SPT PPh Badan Terhadap Kewajiban Perpajakan PT. Adiyana Teknik Mandiri

2018 ◽  
Vol 6 (3) ◽  
pp. 117-122
Author(s):  
Irham Firdauza Pratama ◽  
Hadi Sutomo
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Preventive Measure ◽  
Income Taxes ◽  
Financial Statement ◽  
Corporate Income Tax ◽  
Applicable Law ◽  
Tax Returns ◽  
Tax Audit ◽  
The Difference

Many cases are related to corrections caused by the occurrence of VAT and Income Tax equalization. The difference in reporting the circulation of business on the VAT SPT with the Corporate Income Tax Return is the object of the tax authorities' examination. Basically, equalization is not to find the same number of circulation businesses but to find the cause of the difference between the VAT Period of Income Tax and the Corporate Income Tax Return. These differences are often due to differences in provisions between Income Taxes and Value Added Taxes, such as tax objects, exchange rates, and so on. The purpose of this study was to find out how to report the circulation of business between the VAT Period of VAT and Corporate Income Tax Returns of PT. AdiyanaTeknikMandiri. To find out the process and analysis of equalization between VAT Period of VAT and Corporate Income Tax Returns at PT. AdiyanaTeknikMandiri. To find out the equalization benefits of the VAT Period SPT with Corporate Income Tax Returns for companies. This study uses a comparative descriptive method with qualitative and quantitative data, namely by analyzing and processing financial statement data and existing fiscal reports, then comparing the circulation of business to the results of calculations according to the VAT Period of VAT and Corporate Income Tax Returns, then processed further to provide an explanation of the difference in business circulation generated. The results of this study indicate that PT. AdiyanaTeknikMandiri that the company in reporting the circulation of its business has not been reported as it should, it is known after equalizing it is known that there is a number of business circulation that has not been reported in the VAT Period SPT report so that it causes a difference in the amount of business circulation between the VAT Period of Income Tax and the Corporate Income Tax Return. Equalization process is carried out by comparing the VAT Period report with the Corporate Income Tax Return, collecting data on business circulation in the ledger, comparing the data obtained, then analyzing the factors that cause the different reporting of business circulation. Equalization benefits for the company, which can be a preventive measure to face a tax audit by the tax authorities, so that the company can explain in accordance with the conditions that occur, equalization can also be a benchmark of compliance and increase the accuracy of taxpayers in reporting the amount of tax obligations in accordance with the applicable law .   Keywords: tax equalization, business circulation, corporate income tax return

scholarly journals Assessment of the Efficiency of Different Forms of Financing

2019 ◽  
Vol 8 (3) ◽  
pp. 1989-1995
Keyword(s):  
Income Tax ◽  
Net Present Value ◽  
Economic Value ◽  
Value Added ◽  
Comprehensive Assessment ◽  
Economic Value Added ◽  
Present Value ◽  
Return On Equity ◽  
Investment Capital ◽  
Tax Savings

The study analyzes various criteria and forms for assessing the effectiveness of financing the activities of enterprises. A methodological toolkit has been developed for the comprehensive assessment of the effectiveness of various forms of financing the activities of enterprises, taking into account the significance of criteria. The following criteria are considered: tax savings on income tax excluding the time factor, cost of the i-th source of attraction, economic value added, increase in return on equity, the profitability of investment capital, net present value.

scholarly journals EVALUASI PERENCANAAN ATAS PAJAK PENGHASILAN (PPH) PASAL 21 SEBAGAI UPAYA MEMINIMALKAN BIAYA PAJAK PADA PT GRAHA POWER ENERGY

2018 ◽  
Vol 5 (3) ◽  
Author(s):  
Budi Tri Rahardjo, Ak., M.Ak., CA
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Planning ◽  
Analysis Method ◽  
Short Term ◽  
Tax Cost ◽  
Considerable Impact ◽  
The Difference ◽  
Tax Savings

The purpose of this study is to know the tax planning undertaken by the company is appropriate and in accordance with the applicable tax laws in an effort to minimize the taxation terutangnya. The research method used is descriptive analysis method. The object of research used is evaluation of planning on Income Tax (PPh) Article 21. This research evaluate planning of Income Tax (PPh) Article 21 as an effort to minimize tax cost. The results achieved are having a considerable impact on the company's activities. The owner of the company would want to enjoy the results of his business to the fullest. Therefore it is necessary to prepare a tax planning coordinated with long-term plans and short-term plans of the company. The conclusion is that the difference that occurs after applying the tax planning is a tax savings that can be obtained by the company. Where before the implementation of tax planning, income tax to be paid company is Rp. 425,671,743.25 and seteah doing tax planning to Rp. 341,456,597.75. So obtained tax savings of Rp. 84,215,145.50 the difference can be used by the company for something more useful and useful

scholarly journals ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO.16 (REVISI 2011) DI RSU PANCARAN KASIH MANADO

2015 ◽  
Vol 4 (1) ◽  
pp. 12
Author(s):  
Paulina Amanda Sadondang ◽  
Jullie J Sondakh ◽  
Novi Swandari Budiarso
Keyword(s):  
Financial Accounting ◽  
Primary Data ◽  
Accounting Standard ◽  
Information Tools ◽  
Straight Line ◽  
Fixed Assets ◽  
Operational Activities ◽  
The Right ◽  
Straight Line Method

Fixed assets has an important role to prop up the course of company operational activities, therefore the right policy of the fixed assets management is needed to maximize the role of the fixed assets. On this situation, accounting policy of the fixed assets as an information tools about fixed assets is really needed by the decision maker.RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation that provided service like a public health facilities. Land, building, vehicle, medical  and non medical tools are the fixed assets that owned by company and very important to propped the course of company operational activities.This research aim for analyze the accounting treatment for fixed assets at RSU Pancaran Kasih Manado, whether it has in accordance with the statement of financial accounting standard No. 16 (revised 2011) about fixed assets..The method of research used is descriptive analyze method with the purpose to give an illustration or description about a situation in an objective manner. To compile data necessary, writer used the technique of gathering data like an interview and documentation. The kind of data that used are primary data and secondary data.From the result of research can be deduced that in operated accounting activity, the company has following provisions on PSAK No. 16 (Revised 2011) about fixed assets. On the application, the company distinguish the kind of fixed assets and the achievement method, that is cash purchase, construction, or donation, shrinking the fixed assets used straight line method, halt the fixed assets that is not used, removed the fixed assets from own list and take it off by abrogation and annihilation. But on the disclosure, the company not apply the accounting treatment of fixed assets altogether like that PSAK No. 16 (Revised 2011).

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