EVALUASI PERLAKUAN AKUNTANSI PENYUSUTAN ASET TETAP MENURUT PERPAJAKAN DAN PENGARUHNYA TERHADAP LABA PADA PT. RACHMAT KELANTAN SAKTI

ULYNA, NOWFA and Ermadiani, Ermadiani and Komarawati, Dewi Rina (2013) EVALUASI PERLAKUAN AKUNTANSI PENYUSUTAN ASET TETAP MENURUT PERPAJAKAN DAN PENGARUHNYA TERHADAP LABA PADA PT. RACHMAT KELANTAN SAKTI. Undergraduate thesis, Sriwijaya University.

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Abstract

'Ihis researeh aims to evaluate Ihe accounling treatment of depreciation of fixed assets and the impaet on corporate profits. To obtain the necessary data, so it used interview and documenlation and the type o f data is a sccondary data. Based on the researeh, and hypothcsis using a test average differences obtained thit = 0.06153 with a signiticant level 0.05 is obtained ttable = 2.776, so the null hypothesis is accepted and the altemative hypothesis is rejected. It means, there is no significant effect when a company uses straight line mclhod or declining balancc method. Besides,it get differences profit caused of miselassificd. Rp 2,062,500 in 2009, Rp 2,541,667 in 2010, and Rp 2,052,500 in 2011 and absolutely it ean effect the company profit. Rahmat Kelantan Sakti Co. Ltd should be consislcnl to set their accounling treatment of depreciation of fixed assets, because it can influcnccs depreciation cost and absolutely effect the profit.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Depreciation, consistence, profit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 06:50
Last Modified:	01 Nov 2021 06:50
URI:	http://repository.unsri.ac.id/id/eprint/56591

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